8.8 104/5/6 (a) The managers of Rebus Transport Ltd discovered that a motor lorry, which was purchased on the last day of the financial year, had been charged to motor running expence. This discovery was made after the draft annual financial statements had been prepared and after the managers had calculated the following ratios baced on these statements: 1. Gross profit margin 2. Interest cover ratio 3. Sales to capital employed 4. Current ratio Which TWO of the above ratio will change after the error has been corrected in the financial statements? b) The managers of Carter Engineering Ltd discovered that a long-term loan, which was taken out during the year, had been miscarified za current liability. This discovery was made after the annual financial statement had been prepared and after the managers had calculated the following ratios based on these statement: 1. Dividend yield ratio 2. Gearing ratio 3. Current ratio 4. Return on ordinary shareholders fund Which TWO of the above ratio will change after the error has been corrected in the financial statements