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 $ 87,000 $ 76,000 86,000 76,000 440,000 378,000 263,000 218,000 815,000 760,000 500,000 435,000 73,000 53,000 TPX Company's 2021 return on equity is: (Round your answer to 1 decimal place.) Multiple Choice O 14.6% 15.6% 1.5% 3.2%