find the roe component that is responsible for the decrease

Cash Inventory $ 13,500 $ 23,000 $ 25,000 $20,000 Prepaid Expenses $ 15,000 $20,000 Property, Plant, and Equipment $ 153,000 $ 125,000 Goodwill $ 50.000 $50.000 $256.500 $ 238,000 Total Assets Accounts Payable Accruals $ 2,500 $ 5,000 25,000 $23.500 20,000 $ 22,000 $ Current Portion of Long Term Bonds Payable $ Long Term Bonds Payable $ 73,000 $ 75.000 Common Stock, Par $ 16,000 $ 16,000 Common Stock, Paid in Capital Retained Earnings $ 75,000 $ 65,000 $45.000 S 31.500 Total Liabilities and Equity : $ 256,500 $ 238,000- Sales $ 91,607 $ 85,000 COGS $ 57.135 $ 50.000 Gross Profit $ 34.472 $ 35,000 Common Stock, Paid in Capital Retained Earnings Total Liabilities and Equity Sales COGS Gross Profit Depreciation. EBIT Interest EBT Taxes NI $ 75,000 $ 65,000 $ 45,000 $31.500 $ 256,500 $ 238,000 $ 91,607 $ 85,000 $57.135 $ 50.000 $ 34,472 $ 35,000 $14.000 $ 15.000 $ 20,472 $ 20.000 $ 7.000 $7.500 $ 13,472 $ 12,500 $ 2.829 $ 2.625 $ 10.643 S 9,875