Ted Ltd receives a loan of $100,000 from Smith Ltd on 1 July 2021. Ted Ltd has the contractual obligation to repay the loan in 3 years' time. Ted Ltd currently has a AA credit rating and can borrow at 7%. On 30 June 2022, Ted Ltd's credit rating increases to a AAA and its borrowing rate reduces to 5%. What is the impact on Smith Ltd's Financial Statements on 30 June 2022 given the change of credit rating? O No impact O Again of $4,753 O Aloss of $3,359 O Again of $3,359