Excerpts from TPX Company's December 31, 2021 and 2020, financial statements are presented below: Accounts receivable Inventory Net sales Cost of goods sold Total assets Total stockholders' equity Net income 2021 2020 $ 86,000 $ 82,000 86,000 77,000 460,000 377,000 259,000 223,000 815,000 765,000 490,000 415,000 74,000 54,000 TPX Company's 2021 return on assets is: (Round your answer to 1 decimal place.)