From the Information Provided Below,management of an Entity Calculate the Return

Multiple Choice

From the information provided below,management of an entity calculate the return on assets (rounded to the nearest whole number) to be:
$\begin{array}{|l|r|}\hline\text{ Net profit after-tax }& \$ 109000 \\\hline \text{Net profit before interest and tax }& 152000 \\\hline \text{Beginning balance of total assets} & 620000 \\\hline \text{Ending balance of total assets} & 840000 \\\hline\end{array}$

A) 15%
B) 21%
C) 18%
D) 13%