Income Statement Molson Coors Inc Referring to the Molson Coors Financial Statements, What Is the \begin{array}

Income Statement Molson Coors Inc.
Years 1 & 2 ($000s)
$$\begin{array} { | c | c | c | } \hline & \underline { \text { Year 1 } } & \underline { \text { Year 2 } } \\\hline \text { Revenues } & 2,429,462 & 3,776,322 \\\hline \text { COGS } & 1,537,623 & 2,414,530 \\\hline \text { Depreciation } & 121,091 & 230,299 \\\hline \text { SG\&A } & 619,143 & 833,208 \\\hline \text { EBIT } & 151,605 & 298,285 \\\hline \text { Interest Expense } & - 14,403 & 49,732 \\\hline \text { Other income } & 32,005 & 8,047 \\\hline \text { Pre-Tax Income } & 198,013 & 256,600 \\\hline \text { Income Tax } & 75,049 & 94,947 \\\hline \text { Net Income } & 122,964 & 161,653 \\\hline \text { Shares outstanding } & 36,902 & 36,140 \\\hline \text { Earnings per share } & \$ 3.33 & \$ 4.47 \\\hline \text { Dividends per common share } & \$ 0,80 & \$ 0.82 \\\hline\end{array}$$ Referring to the Molson Coors financial statements, what is the change in ROA from Year 1 to Year 2? (?ROA = $\mathrm { ROA } _ { 2 }$ - $\mathrm { ROA } _ { 1 }$ )

A) -3.3%
B) -2.3%
C) 2.3%
D) 3.5%
E) 3.8%