last year, valley manufacturing reported sales of $800,000, net operating income of $40,000, and average operating assets of $400,000. the company is considering the purchase of equipment that will reduce expenses by $20,000. the equipment will increase average operating assets by $100,000 and be purchased by issuing a notes payable. sales will remain unchanged. if valley accepts the project, its return on investment (roi) after the purchase is projected to (increase/decrease) from the current level of % to a new return on investment (roi) of %. (enter roi percentages as whole numbers.)