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 $ 80 $ 60 Accounts receivable 150 170 Short-term investments 70 60 Inventory 300 200 Property, plant, and equipment (net) 800 700 $1,400 $1,190 Liabilities and Shareholders' Equity: Current liabilities $ 340 $ 260 Bonds payable 210 210 Paid-in capital 550 550 Retained earnings 300 $1,400 170 $1,190 Required: 1. Determine the return on shareholders' equity for 2021. (Round your answer to 2 decimal places.) Return on shareholders' equity %