Mc Graw Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below. 2021 Accounts receivable $ 66,000 2020 $ 49,000 Merchandise inventory 41,000 61,000 Net sales 345,000 330,000 Cost of goods sold 140,000 121,000. Total assets 451,000 418,000 Total shareholders' equity 266,000 238,000 Net income 52,000 41,000 Hulkster's 2021 return on assets is (rounded) Multiple Choice O 19.5% 10.4%