The Following Information Is Available for Aerius Corporation for the Current

The following information is available for Aerius Corporation for the current year:

$\begin{array} { l r } \text { Net income } & \$ 160,000 \\\text { Preferred dividends } & 30,000 \\\text { Interest expense } & 18,000 \\& \\\text { Beginning of year: } & \\\text { Total assets } & 900,000 \\\text { Total liabilities } & 300,000 \\\text { Total common shareholders' equity } & 375,000 \\& \\\text { End of year: } & \\\text { Total assets } & 950,000 \\\text { Total liabilities } & 350,000 \\\text { Total common shareholders' equity } & 400,000\end{array}$
The return on assets for Aerius Corporation is:

A) 18.7%
B) 17.3%
C) 19.8%
D) 19.2%