A frm's ROE has increased from 2018 to 2019. Using the information below, identify the name of the ROE component (ratio) that is responsible for the increase. 2019 2018 Cash $ 10,000.00 $ 8,000.00 Prepaid Expenses Property, Plant, and Equipment Goodwill $25,000.00 5,000.00 10,000.00 5,000.00 100,000.00 110,000.00 $25,000.00 25,000.00 170,000.00 153,000.00 Total Assets Accounts Payable Accruals Current Portion of Long Term Bonds Payable $ 25,000.00 Long Term Bonds Payable Common Stock, Par Common Stock, Paid in Capital S 5,000.00 $ 10,000.00 $15,000.00 8,500.00 7,000.00 50,000.00 60,000.00 1,000.00 1,000.00 50,000.00 $ 50,000.00 $ 24,000.00 16,500.00 170,000.00 $ 153,000.00 Retained Earnings Total Liabilities and Equity 100,000.00 90,000.00 S 25,000.00 20,000.00 $ 75,000.00 $ 70,000.00 $ 10,000.00 18,000.00 $ 65,000.00 $ 52,000.00 S 5,000.00 $ 10,000.00 S 60,000.00 42,000.00 COGS Gross Profit Depreciation Interest EBT $ 12,600.008,820.00 $ 47,400.00 33,180.00