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	$	107		$	78
Accounts receivable		195			215
Short-term investments		88			78
Inventory		390			254
Property, plant, and equipment (net)		980			835
	$	1,760		$	1,460
Liabilities and Shareholders Equity:
Current liabilities	$	430		$	305
Bonds payable		255			255
Paid-in capital		685			685
Retained earnings		390			215
	$	1,760		$	1,460

Required: 1. Determine the return on shareholders equity for 2018.