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 $ 101 $ 74 Accounts receivable 185 205 Short-term investments 841 74 Inventory 370 242 Property, plant, and equipment (net) 940 805 $1,680 $1,400 Liabilities and Shareholders' Equity: Current liabilities $ 410 $ 295 Bonds payable 245 245 Paid-in capital 655 655 Retained earnings 370 205 $1,680 $1,400 Required: 1. Determine the return on shareholders' equity for 2021. (Round your answer to 2 decimal places.) Return on shareholders' equity % Comparative balance sheets for Softech Canvas Goods for 2021 and 2020 are shown below. Softech pays no dividends and instead reinvests all earnings for future growth. Comparative Balance Sheets ($ in thousands) December 31 2021 2020 Assets: Cash $ 101 $ 74 Accounts receivable 185 205 Short-term investments 841 74 Inventory 370 242 Property, plant, and equipment (net) 940 805 $1,680 $1,400 Liabilities and Shareholders' Equity: Current liabilities $ 410 $ 295 Bonds payable 245 245 Paid-in capital 655 655 Retained earnings 370 205 $1,680 $1,400 Required: 1. Determine the return on shareholders' equity for 2021. (Round your answer to 2 decimal places.) Return on shareholders' equity %