The Cash flow to total debt ratio is currently 25%. Which of the following transactions would increase the cash flow to total debt ratio? Ignore tax implications. Select one: a. Transferring $10,000 from retained profits to general reserves O b. Paying $1,000 to settle the interest expense of the bank loan when it incurs c. Spending $100,000 to buy back 10,000 shares (original issue share is $5 per share) d. Sale of land for $100,000 cash, carrying amount at time of sale is $100,000 e. Paying $20,000 to pay back a short-term loan to the bank The company had the following ratios: Return on assets 10%, Return on equity 20% and current ratio 1:2. The company uses the revaluation method for valuing its land. Land was revalued every two years. The last time land was revalued was on 30 June 2016, and at this date land was valued at $200,000. On 30 June 2017, the company conducted impairment testing and found that the fair value less cost sell to be $180,000 and its value in use to be $150,000. There is currently $25,000 recognised in the revaluation reserve account that relates to previous revaluations of land. How would the recognition of the impairment loss on 30 June 2017 affect the company's return on assets, return on equity and current ratio? (ignore tax implications) Select one: O a. Decrease return on assets, increase return on equity and increase current ratio. b. Decrease return on assets, decrease return on equity and increase current ratio. O c. Increase return on assets, decrease return on equity and no effect on current ratio. O d. Decrease return on assets, decrease return on equity and no effect on current ratio. O e. Increase return on assets, increase return on equity and no effect on current ratio