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 93,000 71,000 490,000 377,000 257,000 221,000 800,000 795,000 490,000 420,000 79,000 50,000 TPX Company's 2021 return on equity is: (Round your answer to 1 decimal place.) Multiple Choice 16.1% 3.1%