Question：

　　The financial statements for Dividendosaurus, Inc., for the current year are as follows:

Dividendosaurus has return on assets of

　　A. 42.1%

　　B. 21.1%

　　C. 45.3%

　　D. 39.2%

　　Answer（B）：

　　Answer (A) is incorrect. The ratio of income before tax to total assets is 42.1%.

　　Answer (B) is correct. The return on assets is the ratio of net income to total assets. For Dividendosaurus, it equals 21.1% ($200 net income ÷ $950 total assets).

　　Answer (C) is incorrect. The ratio of income before interest and tax to total assets is 45.3%.

　　Answer (D) is incorrect. The ratio of net income to common equity is 39.2%.