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 2020 $ 74,000 $ 53,000 45,000 69,000 317,500 311,000 148,000 125,000 459,000 422,000 274,000 242,000 58,000 45,000 Hulkster's 2021 return on assets is (rounded): Multiple Choice 13.2% 11.4% Hulkster's 2021 return on assets is (rounded); Multiple Choice 13.2% 11.4% 69.2% 21.2%