2019 2018 KDM KDM Sales 750 600 PAT 194 187 Current Assets 380 145 Non-Current Assets 930 920 Liabilities 360 215 Which of these statements is/are correct for the above company? I Return on Equity (ROE) for 2019 was 8.9%, and was 10% for 2018. || If the industry average for ROE is 10% and a company's ROE increased from 9% to 11%, this is an indication of low audit risk. Select one: O a. Only lis correct. O b. Both (1) and (11) are correct. c. Both (1) and (11) are incorrect. O d. Only II is correct