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 $ 54,000 35,000 194,000 128,000 439,000 254,000 43,000 2020 $ 43,000 49,000 185,000 115,000 412,000 232,000 35,000 Hulkster's 2021 return on assets is (rounded): Multiple Choice 10.1% 8.9%. 16.9%