Comparative balance sheets for Softech Canvas Goods for 2024 and 2023 are shown below. Softech pays no dividends and instead reinvests all earnings for future growth. Comparative Balance Sheets ($ in thousands) Assets: Cash Accounts receivable Short-term investments Inventory Property, plant, and equipment (net) Liabilities and Shareholders' Equity: Current liabilities Bonds payable Paid-in capital Retained earnings December 31 2024 2023 $ 50 $ 40 100 120 50 40 200 140 600 550 $ 890 $ 240 $ 210 1601 160 400 400 200 120 $ 1,000 $ 890 $ 1,000 Required: 1. Determine the return on shareholders' equity for 2024. 2. What does the ratio measure?