Comparative balance sheets for Softech Canvas Goods for 2021 and 2020 are shown below. Softech pays no dividends and instead Feinvests all earnings for future growth. Comparative Balance Sheets ($ in thousands) December 31 2021 2020 Assets: Cash $ 125 $ 90 Accounts receivable 225 245 Short-term investments 100 90 Inventory 450 290 Property, plant, and equipment (net) 1,100 925 $2,000 $1,640 Liabilities and shareholders' Equity: Current liabilities $ 490 $ 335 Bonds payable 285 28 Paid-in capital 775 775 Retained earnings 450 245 $2,000 $1,640 Required: 1. Determine the return on shareholders' equity for 2021. (Round your answer to 2 decimal places.) % Rotum on shareholders' equity Next