Use the accounting information from Q.1 Question 20 Unsaved Compared to the ROE in 2020, the ROE in 2021 has by Improved / 6.65\% Improved / 3.43\% Worsened / 6.65% Worsened / 3.43% Stayed the same / 0\% \begin{tabular}{|l|r|r|} \hline Category & 2020 & 2021 \\ \hline Accounts payable & 1726 & 1120 \\ \hline Accounts receivable & 2812 & 2254 \\ \hline Accruals & 705 & 800 \\ \hline Additional paid in capital & 2000 & 2300 \\ \hline Cash & 4028 & \\ \hline Common Stock @ par value & 170 & 175 \\ \hline COGS & 1755 & 2056 \\ \hline Depreciation expense & 99 & 120 \\ \hline Interest expense & 185 & 271 \\ \hline Inventories & 2574 & 1829 \\ \hline Long-term debt & 8754 & 8245 \\ \hline Net fixed assets & 8312 & 10254 \\ \hline Notes payable & 750 & 547 \\ \hline Operating expenses (excl. depr.) & 799 & 1021 \\ \hline Retained earnings & 3621 & 4021 \\ \hline Sales & 4338 & 5768 \\ \hline Taxes & 450 & 690 \\ \hline \end{tabular}