Please answer the following question with the excel formula used. Thanks

Cash AR INV CA Net fixed Assets Total Assets 14000 70000 280000 364000 126000 490000 AP Accruals Current Liab Long term debt Common Equity Total Liab & Equity 42000 28000 70000 140000 280000 490000 Use bal sheet above to solve. Your new boss thinks inventory is out of control and wants it dropped to the where the current ratio will be 2.25x, without affecting sales or net income. If inventories are sold and not replaced and the funds generated are used to reduce common equity and if no other changes occur, by how much would ROE change? Sales are $280,000 and Net Income is $21,000