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 Cash Accounts receivable Short-term investments Inventory Property, plant, and equipment (net) $ 59 115 56 230 660 $1,120 $ 46 135 46 158 595 $980 Liabilities and shareholders' Equity Current liabilities Bonds payable Paid-in capital Retained earnings $ 270 175 445 230 $1,120 $225 175 445 135 $980 Required: Determine the return on shareholders' equity for 2021. (Round your answer to 2 decimal places.) Return on shareholders equity %