Excerpts from TPX Company's December 31, 2021 and 2020, financial statements are presented below: 2021 2020 Accounts receivable $89,000 $75,000 Inventory 90,000 79,000 Net sales 480,000 383,000 Cost of goods sold 262,000 218,000 Total assets 830,000 760,000 Total stockholders' equity 495,000 430,000 Net income 75,000 57,000 TPX Company's 2021 return on assets is: (Round your answer to 1 decimal place.)