A: 3.0% B: 16.0% C. 1.4% D: 15.4%

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 $ 85,000 $ 79,000 94,000 78,000 430,000 379,000 255,000 218,000 820,000 755,000 480,000 445,000 74,000 53,000 TPX Company's 2021 return on equity is: (Round your answer to 1 decimal place.)