Shown Below Are Selected Data from the Financial Statements of Noble

Shown below are selected data from the financial statements of Noble Computers. (Dollar amounts are in millions, except for the per share data.)
$$\begin{array} { | c | r | } \hline \text { Income statement data: } & \\\hline \text { Sales } & \$ 3,500 \\\hline \text { Cost of goods sold } & 1,890 \\\hline \text { Operating expenses } & 675 \\\hline \text { Profit } & \$ 115 \\\hline & \\\hline \text { Balance sheet data: } & \\\hline \text { Average total equity } & \$ 540 \\\hline \text { Average total assets } & \$ 4,400 \\\hline\end{array}$$
Per share data (these amounts stated in actual dollars, not millions) :
Noble reported earnings per share for the year of $6 and paid cash dividends of $2.00 per share. At year end, the Wall Street Journal listed Noble's shares as trading at $81 per share.
-Refer to the above data. Noble's return on assets was:

A) 2.6%
B) 21%.
C) 26%.
D) Some other amount.