The Following Amounts Were Taken from the Financial Statements of Plant

The following amounts were taken from the financial statements of Plant Company: $\begin{array}{lrr}\text { Total assets } & \$ 800,000 & \$ 1,000,000 \\\text { Net sales } & 720,000 & 650,000 \\\text { Gross profit } & 352,000 & 320,000 \\\text { Net income } & 126,000 & 117,000 \\\text { Weighted average number of common shares outstanding } & 90,000 & 90,000 \\\text { Market price of common stock } & \$ 35 & \$ 39\end{array}$ The return on assets ratio for 2013 is

A) 16%.
B) 14%.
C) 32%.
D) 28%.