A1 Corporation decided to issue common stock and used the $120,000 proceeds to retire all of its outstanding bonds on January 1, 2025. The following information is available for the company for 2024 and 2025: 2025 2024 Net income $120,000 $100,000 Average common stockholders' equity 1,000,000 800,000 Total assets 1,200,000 1,200,000 Current liabilities 100,000 100,000 Total liabilities 360,000 480,0000 Explain how it is possible that net income increased, but the return on common stockholders' equity decreased. BIV T, T I. EE 99 T