Selected financial data in thousands of dollars for the Hunter Corporation are listed in the text.

Current Assets	$500	$400
Fixed Assets, net	$700	$600
Total Assets	$1200	$1000
Current Liabilities	$300	$200
Long-term debt	$200	$200
Common Equity	$700	$600
Total liabilities and equity	$1200	$1000
Net Sales	$1500	$1200
Total Expenses	-$1390	-$1100
Net Income	$110	$100

a. Calculate Hunter’s rate of return on total assets in 2020 and in 2019. Did the ratio improve or worsen?

b. Diagram the expanded Du Pont system for Hunter for 2020. Insert the appropriate dollar amounts wherever possible.

c. Use the Du Pont system to calculate the return on assets for the two years, and determine why they changed.