I DO NOT NEED ANSWERED I NEED IT TO BE EXPLAINED.

The answers are already displayed but no math behind it? Can someone please help me understand why and how the changes were made? Thank you!

Sales 100 Cost of - Baseline ROA and ROE Gross Margin s 45 Goods Sold s 55 Net profit Variable Expenses Net Profit Margin 15 Total Expenses 35 Fixed Expenses Sales 100 s 20 Net Profit Net Sales Financial Equity (ROE) Leverage Assets (ROA) 2 Return on Return on Income Taxes 20 % 10 % Inventory 15 Sales s 100 Net ProftLx Total Ass =| Equity ets Net Profit Asset Turnover Equity Current assets Total Assets Accounts Receivable 2 Total Assets s 25 Net Sales sse 50 Fixed Assets Other Current Assets s 25