2. Mars Technology (MT) reports the following pattern in selected financial ratios: Year 2017 2018 2019 2020 ROA 11.1% 7.25% 6.15% 3.58% TIE 18.3 13.6 9.1 3.9 ROA = Return on Assets = Net Income - Total Assets TIE = Times Interest Earned = Operating Income - Interest Expense Competition in the industry is strengthening and MT has lost substantial market share. MT decides to issue the largest bond issue in its history to improve the quality of its existing product lines. The yield to maturity on this bond will be much higher than that of its current debt. A. Comment on the ratio pattern and offer an explanation for the decline in each ratio. B. Offer your opinion on the soundness of the decision to issue the new bond