23. [Relationship of ROE, ROA, leverage. and cost of debt] Redo problem 4-22, assuming that the company has trade payables of $200.000 and intends to maintain that level. Note that the debt-to-equity ratio in the schedule is calculated by excluding the trade payables: that is, debt is defined as bank debt only. (Hint The formula used in part b will require adjustment of the interest cost as the trade payables carry a zero interest rate.)