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) 89 165 76 330 862 66 185 66 218 745 $1,520 $1,280 Liabilities and Shareholders' Equity: Current liabilities Bonds payable Paid-in capital Retained earnings $ 370 225 595 330 $1,520 $ 275 225 595 185 $1,280 Required: 1. Determine the return on shareholders' equity for 2021. (Round your answer to 2 decimal places.) Return on shareholders' equity %