Comparative balance sheets for Softech Canvas Goods for 2021 and 2020 are shown below. Softech pays no dividends and instead reinvests all earnings for future growth. Comparative Balance Sheets ($ in thousands) December 31 2021 2020 Assets Canh $ 92 $ 68 Accounts receivable 170 190 Short-term investments 78 68 Inventory 340 224 Property, plant, and equipment (net) 750 $1,560 $1,310 Liabilities and shareholders' Equity Current liabilities $ 380 $ 280 Donde payable 230 Paid-in capital 610 610 Retained earning 340 190 $1,560 $1,310 880 230 Required: 1. Determine the return on shareholders' equity for 2021 (Round your answer to 2 decimal places.) % Rotum or shareholders equity