Assume that, prior to preparing adjusting entries at the end of the year, Caterpillar Corporation has a fixed asset turnover ratio of 3.4 based on average net fixed assets of $500,000,000. Which of the following year-end adjustments would cause Caterpillar's fixed asset turnover ratio to increase? Multiple Choice Caterpillar accrues and capitalizes $50,000 for self-constructed assets. Caterpillar accrues a liability for ordinary repair costs in the amount of $50,000. Caterpillar writes down an impaired piece of equipment by $50,000. Caterpillar increases the sales returns \& allowances by $50,000