Ratio Analysis Sharon's Trucking Inc. (STI) had the following events occur during the year. STI follows IFRS and has been operating with a healthy profit for the past five years. i. STI has a fleet of trucks. It was recently decided that the company would change from Straight-line depreciation to double declining balance method. ii. STI issued bonds that are classified as \\( \\mathrm{FVOCl} \\). Required: For both events (i and ii) above, discuss the implications on STI's debt to equity ratio (a), return on assets (b), and operating profit margin (c). Discuss each event separately and clearly label your discussion regarding the requested ratios. Ratio definitions are provided below. (a) Debt to equity ratio \\( = \\) Total debt/Total shareholder's equity (b) Return on assets \\( = \\) Net Income/Average total assets (c) Operating profit margin \\( \\equiv( \\) Net inceme+interest expense+inceme tax expense \\( ) / \\) Total revenue