Use the following information to answer this question:

Bayside, Incorporated
2021 Income Statement
($ in thousands)
Net sales	$ 6,140
Cost of goods sold	4,400
Depreciation	420
Earnings before interest and taxes	$ 1,320
Interest paid	30
Taxable income	$ 1,290
Taxes	271
Net income	$ 1,019

Bayside, Incorporated
2020 and 2021 Balance Sheets
($ in thousands)
	2020	2021		2020	2021
Cash	$ 135	$ 240	Accounts payable	$ 1,680	$ 1,650
Accounts received	1,070	910	Long-term debt	850	650
Inventory	1,785	2,080	Common stock	3,320	3,320
Total	$ 2,990	$ 3,230	Retained earnings	920	1,170
Net fixed assets	3,780	3,560
Total assets	$ 6,770	$ 6,790	Total liabilities & equity	$ 6,770	$ 6,790

What is the return on equity for 2021?