Excerpts from Muscat Company's December 31, 2021, and 2020, financial statements are presented below: 2021 Accounts receivable Merchandise inventory Net sales $ 56,000 36,000 240,000 2020 $ 44,000 51,000 230,000 116,000 413,000 233,000 36,000 Cost of goods sold Total assets Total shareholders' equity 130,000 441,000 256,000 Net income 44,500 Muscat Company's 2021 return on shareholders' equity is: (Round your answer to 1 decimal place.)