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 $ 82,000 $80,000 91,000 80,000 510,000 380,000 255,000 220,000 840,000 760,000 485,000 445,000 79,000 58,000 TPX Company's 2021 return on equity is: (Round your answer to 1 decimal place.)