State whether the following transactions would affect ROA (using EBIT; presently 10 percent), ROE (presently 15 percent), both or neither:

1. Asset revaluation upwards 

2. Increase in interest expense 

3. Increase in depreciation expenses 

4. Purchase new equipment for cash (ignore depreciation effects)

5. Issue bonus shares 

6. Issue ordinary shares to pay off a loan 

7. Increase the provision for long service leave 

8. Purchase equipment on credit (ignore depreciation).