44. Users of financial statements consider a lower debt to total assets ratio to be a) worse because it indicates higher risk of defaulting on debt payments. b) better because it indicates that a company has lower leverage. c) worse because it indicates reduced risk of defaulting on debt payments. d) better because it indicates that a company has higher leverage. 45. As companies increase leverage, a) the difference between the return on assets ratio and the return on common shareholders' equity ratio will not change. b) the difference between the return on assets ratio and the return on common shareholders' equity ratio will narrow. c) the difference between the return on assets ratio and the return on common shareholders' equity ratio will widen. d) there will be no difference between the return on assets ratio and the return on common shareholders' equity