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. 62 Comparative Balance Sheets ($ in thousands) December 31 2021 2020 Assets: Cash $ 83 $ 62 Accounts receivable 155 175 Short-term investments 72 Inventory 310 206 Property, plant, and equipment (net) 820 715 $1,440 $1,220 Liabilities and Shareholders' Equity: Current liabilities $ 350 $ 265 Bonds payable 215 215 Paid-in capital 565 565 Retained earnings 310 175 $1,440 $1,220 Required: 1. Determine the return on shareholders' equity for 2021. (Round your answer to 2 decimal places.) Return on shareholders' equity %