Can you explain these two analyses questions? These are the correct answers but I want to understand why.

For the first, I'm lost.

For the second, why is selling a large amount of gift cards at the end of the year before anyone has a chance to use them decrease the return on assets ratio? Decrease is the right answer (from the teacher's answer key) but I can't figure out why.

Analysis (8 points) How would changing depreciation methods such that depreciation expense dramatically increases for this year effect the Operating Cash Flows to Capital Expenditures Ratio (Cash Flows from Operations / Annual Net Capital Expenditures)? (4 points) A. Increase B. Decrease C. No Change D. May Increase or Decrease How would selling a large amount of gift cards at the very end of the year (before anyone has time to use them) effect the Return on Assets Ratio (Net Income / Average Total Assets)? (4 points) A. Increase B. Decrease C. No Change D. May Increase or Decrease