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 230 Comparative Balance Sheets 5 in thousands) December 31 2021 2020 Assets: Cash $ 95 5 70 Accounts receivable 175 195 Short-term investments 80 70 Inventory 350 Property, plant, and equipment (net) 900 775 $1,600 $1,340 Liabilities and shareholders' Equity Current liabilities $ 285 Bonds payable 235 235 Pald-in capital 625 625 Retained earnings 350 195 $1,600 $1,340 $ 10 Required: 1. Determine the return on shareholders' equity for 2021. (Round your answer to 2 decimal places.) Return on shareholders' equity