Mann Corporation decided to issue common stock and used the $200,000 proceeds to retire all of its outstanding bonds on January 1, 2022. The following information is available for the company for 2021 and 2022. Net income Average stockholders' equity Total assets Current liabilities Total liabilities 2022 2021 $ 120,000 $100,000 1,000,000 800,000 1,200,000 1,200,000 100,000 100,000 280,000 480,000 Required 1: Compute the return on common stockholders' equity for both years. [net income/Average Shareholders' Equity] Required 2: Explain how it is possible that net income increased, but the return on common stockholders' equity decreased