The ABC Company approached your bank for a long term credit facility. The company has been dealing with your bank for the past ten years and its operations are denominated in TT dollars. As the credit analyst, you are required to analyse the financial data and provide an assessment of the risk based on the financials. You have reviewed the comparative income statement and balance sheet for the past two years. The following observations were made and you are required to state whether these will result in (A) an increase, (B) a decrease or (C) no effect on credit risk for the entity. i. An increase inventory turnover ii. Revaluation of fixed assets from $4 million to $6 million iii. Change in foreign exchange rate iv. An increase in debt financing v. The company is developing new businesses and declining attention is paid to its core business