Comparative balance sheets for Softech Canvas Goods for 2018 and 2017 are shown below. Softech pays no dividends, and instead reinvests all earnings for future growth.

Comparative Balance Sheets
($ in 000s)
	December 31
	2018			2017
Assets:
Cash	$	104		$	76
Accounts receivable		190			210
Short-term investments		86			76
Inventory		380			248
Property, plant, and equipment (net)		960			820
	$	1,720		$	1,430
Liabilities and Shareholders Equity:
Current liabilities	$	420		$	300
Bonds payable		250			250
Paid-in capital		670			670
Retained earnings		380			210
	$	1,720		$	1,430

Return on shareholders' equity

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%