Williams Manufacturing opened on January 1, 2020. The trial balance at the end of its first year was: Williams Manufacturing December 31, 2020 Debit Credit Cash 26,000 Accounts receivable 75,000 86,000 4,000 15,000 310,000 62,000 Inventory Prepaid expenses Note receivable, due in 2021 Property, Plant, and Equipment Accumulated depreciation Goodwill Accounts payable Interest payable Payroll taxes payable Notes payable, due in 2023 Common stock Retained earnings 85,000 98,000 8,000 16,000 200,000 162,000 55,000 What was the return on equity at 12/31/20? Enter as a percentage, with the percent sign. Round the percentage to two decimal places. (For example, 21,77%)