Total Asset

Selected current year company information follows: 
Net income $15,953
Net sales $ 712,855
Total liabilities, start of year $83,932
Total liabilities, end of year $103,201
Total stockholders' equity, beginning-year $198,935
Total stockholders equity, end of year $121,851
Return on total assets is 
a. 2.24%
b. 2.81%
c. 3.64%
d. 4.67%
e. 6.28%