An analyst suspects that a particular company's financial statements may require adjustment because the company uses throughput agreements. The most likely effect of the appropriate adjustments on the company's return on assets (ROA) and debt-to-equity ratio, respectively, would be:
　　　ROA 　　　　Debt-to-equity ratio

A.Increase　　　　　Increase

B.Decrease　　　　　Increase

C.Increase　　　　　Decrease