Use the Following Data to Answer the Questions:
Wren Corp $\quad 58,200$

Use the following data to answer the questions:
Wren Corp. reported the following data on its most recent financial statements:
Net revenues:.............................$312,500
Net income................................. $\quad 58,200$
Total assets, Jan 1....................... $\quad 174,280$
Total assets, Dec $31$ ..................... 168,420
-To two decimals, what is Wren Corp.'s rate of return on assets (ROA) ?

A) 18.24%
B) 18.62%
C) 33.97%
D) 34.56%