Ayoba Media Ltd$,$ a South African mass media and entertainment company is having a bad year in $2024,$ as the company has incurred a R$4,9$ billion net loss. The loss has pushed most of the return measures into the negative column and the current ratio dropped below $1\mathrm{.}0.$ The company$$s debt ratio is still only $0,27.$

Assume top management of Ayoba is considering ways to improve the company$$s ratios. Top management is considering the following transactions:

$1.$ Sell off the cable television segment of the business for R$30$ million $($receiving half in cash and the other half in the form of a long$-$term receivable$).$ The book value of the cable television business is R$27$ million.

$2.$ Borrow R$100$ million on long$-$term debt.

$3.$ Purchase treasury shares for R$500$ million cash.

$4.$ Write off one$-$fourth of goodwill carried on the books at R$128$ million.

$5.$ Sell additional advertisements at the normal gross profit of $60\%.$ The advertisements will run immediately. Requirements:

$1.$ Top management wants to know the effects of these transactions $($increase$,$ decrease of no effect$)$ on the following ratios of Ayoba Media Ltd:

a$.$ Current ratio

b$.$ Debt ratio

c$.$ Times$-$interest$-$earned ratio

d$.$ Return on equity

e$.$ Book value per ordinary share

Provide your feedback to top management by providing them with a summary of the impact of each transaction by including and populating a table such as the below example: $($increase $/$decrease $/$ no effect$).$ Include all the accounting calculations that are required.