In which of the following ways does the return of merchandise affect liquidity and profitability metrics?

a$.$ The liquidity metric is affected positively, whereas the profitability metric is affected negatively.

b$.$ The liquidity metric is affected negatively, whereas the profitability metric is affected positively.

c$.$ Both liquidity and profitability metrics are affected positively.

d$.$ Both liquidity and profitability metrics are unaffected.