b. Discuss the effects of the 1998 and 1999 impairment charges on IEC's 1999: (i) Cash from operations (ii) Fixed-asset turnover (iii) Debt-to-equity ratio

c. Discuss the effects of the accounting change on [EC's 2000. (i) Net income (ii) Cash from operations (iii) Fixed-asset turnover (lv) Debt-to-equity ratio