Assets Liabilities 1 Cash Reserves Auto Loans Mortgages Total Assets 100 200 300 G00 Checking & Savings200 150 Long-Term Financing 200 550 50 600 Certificates of Deposit Total Liabilities Owner's Equity Total Liabilities and Equity The duration of the auto loans is three years and the duration of the mortgages is eight years. Both cash reserves and checking and savings have zero duration. The CDs have a duration of two years and the long-term financing has a ten year duration If interest rates are currently 5%, but fall to 4%, your estimate of the approximate change in SFTSL equity is closest to: A. B. Oc. 0 D. 8% increase 8% decrease 14% increase 17% decrete a