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	$	50		$	40
Accounts receivable		100			120
Short-term investments		50			40
Inventory		200			140
Property, plant, and equipment (net)		600			550
	$	1,000		$	890
Liabilities and Shareholders Equity:
Current liabilities	$	240		$	210
Bonds payable		160			160
Paid-in capital		400			400
Retained earnings		200			120
	$	1,000		$	890

Required: 1. Determine the return on shareholders equity for 2021.