Brockville Clothiers is a brick-and-mortar clothing retailer. Due to marketing conditions and the shift to online shopping, they have suffered declining profits. Brockville Clothiers is your audit client. The 2020 audit is near completion, and you need to evaluate the client's going concern. You conduct analytical audit procedures as part of the risk assessment. Your approach is to compare the quarterly financial statements from 2020 Q1 and the preliminary Q1 results of 2021. You create a dashboard with the following data visualizations. To represent your audit data analytics findings: 1. Current Ratio Trend 2. Debt Ratio Trend 3. Net Profit Margin Trend 4. Cash Flow by Activity Trend (a) What results are shown on the debt ratio trend? Debt ratio is decreasing, which means that total liabilities are increasing compared to total assets. Debt ratio is increasing, which means that total liabilities are decreasing compared to total assets. Debt ratio is increasing, which means that total liabilities are increasing compared to total assets. Debt ratio is decreasing, which means that total liabilities are decreasing compared to total assets