The following information pertains to Cheng Company. Assume that all statement of financial position amounts represent both average and ending balance figures. Assume that all sales were on credit. All amounts are in thousands except per share items. 
What is the return on ordinary shareholders' equity for Cheng?
Definitions:
Risk Society
A concept in sociology that describes a society increasingly preoccupied with the future (and also with safety), which generates the notion of risk as a pervasive way of dealing with hazards and insecurities induced by modernization.
Technological Dilemma
A situation where technology offers significant benefits but also poses serious risks or ethical questions.
Sir Isaac Newton
A seminal figure in the scientific revolution, known for formulating the laws of motion and universal gravitation.
Military Requirements
The necessary specifications, training, and operational capabilities required by armed forces to effectively defend or engage in combat.
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