The year-end financial statements of Time Company reveal average shareholders'equity attributable to controlling interest of$828,910 thousand,net operating profit after tax of$48,032 thousand,net income attributable to the company of $29,068 thousand,and average net operating assets of $350,870 thousand. The company's return on net operating assets(RNOA) for the year is: Select one: a. There is not enough information to calculate the ratio b.13.7% c.42.3% d.5.4% e.8.3%