A: 15.8%

B: 1.5%

C: 16.9%

D: 3.1%

Excerpts from TPX Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Inventory Net sales Cost of goods sold Total assets Total stockholders' equity Net income 2021 2020 $ 89,000 $ 78,000 86,000 77,000 450,000 383,000 255,000 222,000 810,000 760,000 505,000 440,000 80,000 53,000 TPX Company's 2021 return on equity is: (Round your answer to 1 decimal place.)