Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below: 2020 2021 40,0 00 $ 36.0 Accounts receivable $ 28,0 Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity 00 190, 000 114, 000 425 000 240. 000 32.5 00 00 35.0 00 186. 000 108. 000 405. 000 225 000 28,0 00 Net income Hulkster's 2021 return on assets is (rounded): 47.7%. 7.196. 7.896. 13.5%