Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 2021 $ 44,000 30,000 213,200 118,000 429,000 244,000 35,500 2020 $ 38,000 39,000 205,000 110,000 407,000 227,000 30,000 Hulkster's 2021 return on assets is (rounded): Multiple Choice