A firm is planning to switch from LIFO to FIFO during a period of falling prices.

$($a$)$ Explain clearly and completely whether this switch would cause the firm$$s return on equity and inventory turnover ratios to either increase, decrease, or stay the same. Please do the analysis separately for each ratio and use the words $$exceptionally key$$ in your answer.. Use the words $$exceptionally well$$ in your answer.

$($b$)$ Next, explain how these ratios would be impacted if the firm simultaneously switches from straight$-$line to accelerated depreciation immediately after buying some expensive new equipment.