Suppose that an analyst has noticed that the return on equity of the XYZ Company has declined from 2012 to 2013. (millions) 2013 2012 Sales $1,000 $900 Earnings before interest and taxes $400 $380 Interest expense $30 $30 Taxes $100 $90 Total assets $2,000 $2,000 Shareholders equity $1,250 $1,000 a. Fill in the following table (please show detailed calculations for each ratio, including the formula used, below that table): 2013 2012 Return on equity Return on assets Financial leverage ratio Total asset turnover Net profit margin Operating profit margin b. Using the DuPont formula, explain the source of this decline.