ABC Corporation 2020 and 2021 Statement of financial position 2020 2021 ($ in millions) 2020 2021 Cash $170 $110 Accounts payable $135 $120 Accounts rec. 500 700 Notes payable 1,200 1,400 Inventory 1,240 1,000 Current liabilities 1,335 1,520 Current 1,910 1,810 Long-term debt 2,005 2,620 assets Fixed assets 2,000 3,500 Common stock (50 shares) 100 200 Retained earnings 470 970 Total assets $3,910 $5,310 Total liab. & equity $3,910 $5,310 Which of the following contains the components of the Du Pont identity for the company? Use year-end 2021 values where appropriate. (Total 40 Marks, show me your step by step calculation and reach the final answer of ROE: 40Marks) Through the Du Pont identify, please list the company's major challenge/