3. AEI lnc. has the following balance sheet and income statement data: The new CFO thinks that iiventories are excessive and could be lowered sufficiently to cause the current ratio to equal the industry average, 2.90, without affecting either sales or net income. Assuming that imvertories are sold off and not rephiced to get the current ratio to the target level, and that the finds generated are used to buy back common stock at book value, by how much would the ROE change? (20 marks)