Use the Following Information for Questions 111 and 112

Multiple Choice

Use the following information for questions 111 and 112:
For 2014, Hammer Company reports beginning of the year total assets of $900,000, end of the year total assets of $1,100,000, net sales of $750,000, and net income of $150,000.
-The rate of return on assets for Hammer in 2014 is

A) 12.0%.
B) 13.6%.
C) 15.0%.
D) 16.7%.