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 Accounts receivable Short-term investments Inventory Property, plant, and equipment (net) $ 71 135 64 270 74e $1,280 $ 54 155 54 182 655 $1,100 $ 245 Liabilities and Shareholders' Equity: Current liabilities Bonds payable Paid-in capital Retained earnings 195 $ 310 195 505 270 $1,288 5es 155 $1,100 Required: 1. Determine the return on shareholders' equity for 2021 (Round your answer to 2 decimal places.)