$15.$ How was the return on assets $($ROA$)$ in $2023$ compared with that in $2022?$

a$.$ ROA in $2023$ is better because it is lower than that in $2022.$

b$.$ ROA in $2023$ is better because it is higher than that in $2022.$

c$.$ ROA in $2023$ is worse because it is lower than that in $2022.$

d$.$ ROA in $2023$ is worse because it is higher than that in $2022.$

e$.$ ROA is the same in $2023$ that it was in $2022.$

$16.$ COGS in $2023$ were $\_\_\_\_\_\%$ on a common$-$sized income statement.

a$.45\mathrm{.}13$

b$.45\mathrm{.}80$

c$.46\mathrm{.}19$

d$.46\mathrm{.}29$

e$.46\mathrm{.}40$

$17.$ ROE in $2023$ was $\_\_\_\_\%.$

a$.12\mathrm{.}72$

b$.13\mathrm{.}05$

c$.13\mathrm{.}38$

d$.14\mathrm{.}11$

e$.14\mathrm{.}59$