SER Submit Excerpts from Hulkster Company's December 31, 2021 and 2020, financial statements are presented below. Accounts receivable Merchandise inventory Net sales Coat of goods sold Total assets Total whareholders' equity Net income $ 48,000 32,000 237,600 122,000 433,000 248,000 38,500 $ 40,000 43,000 207,000 112,000 409,000 229,000 32,000 *** Hulkster's 2021 return on assets is frounded): Multiple Choice 54.9% 9.1% 15.5% Merchandise inventory Net sales Cost of goods sold Total assets Total shareholders' equity Net income 237,600 122,000 433,000 248,000 38,500 207,000 112,000 409,000 229,000 32,000 Hulkster's 2021 return on assets is (rounded): Multiple Choice 54.9% 9.1% 15.5% 8.2%