Alrosa is a diamond mining company that specialize in exploration, mining, manufacture, and sale of diamonds in the Krasnodar Krai region of Russia. Beriev is an Russian aircraft manufacturer specializing in amphibious aircraft. At the end of the current fiscal year, Alrosa recorded an impairment loss on a manufacturing plant; this reduced its carrying value by 10 percent, Beriev revalued a manufacturing plant; this increased its reported carrying amount by 15 percent. There was no previous down-ward revaluation of the plant. What was the impact of these decisions on each company's current fiscal year financial ratios? For Alrosa, the cash flow from operating activities will most likely likely For Beriev, the net income will most Select one: a. decrease; increase b. remain unchanged; remain unchanged; c. remain unchanged; increase d. decrease; remain unchanged