An analyst is comparing the financial data of two companies that compete in the same industry, Company A and Company B. Each of the two companies has the same return on assets ratio (ROA), and the analyst wants to understand how each is using its resources to achieve this result. Further analysis reveals that Company A has a lower asset turnover ratio than Company B. This analysis indicates that Select one: A. Company B is generating a higher level of sales in proportion to its assets than Company A. B. Company A is generating a higher level of sales in proportion to its assets than Company B. C. Company B is retaining a higher level of net income relative to sales than Company A. D. Company A may or may not be retaining a higher level of net income relative to sales than Company B