Using the appropriate data, calculate the operating profit margin ratio. Current assets = $14,300; Current liabilities = $16,200; Debt payments = $25,300; Depreciation expense = $20,000; Gross revenues = $146,000; Income tax expense = $4,000; Interest = $15,400; Net farm income from operations = $3,000; Owner withdrawals = $500; Total assets: end of the year = $200,000; beginning of the year = $190,000; Total equity: end of the year = $46,000; beginning of the year = $31,000; Total liabilities: end of the year = $154,000; beginning of the year = $164,000 (round to 1 decimal place)