Management is reviewing its draft statement of profit or loss for the period. They are seeking ways to decrease the draft profit result so as to reduce next year's target profit required to achieve their bonus. Which of the following measures would decrease the draft profit? Decrease the fair value estimate of land carried under the revaluation model. Decrease the estimated warranty provisions. Increase the estimated useful life of a major item of plant and equipment acquired during the period. Increase the allowance for doubtful debts. All of these measures would decrease draft profit.