Excerpts from TPX Company's December 31, 2021 and 2020, financial statements are presented below:

2021 2020

Accounts receivable $83,000 $77,000

Inventory 90,000 77,000

Net sales 410,000 378,000

Cost of goods sold 265,000 224,000

Total assets 830,000 775,000

Total stockholders' equity 500,000 450,000

Net income 77,000 56,000

TPX Company's 2021 return on equity is: (Round your answer to 1 decimal place.)

A) 3.2%.

B) 16.2%.

C) 1.5%.

D) 15.4%.