The company had the following ratios as at 30 June 2017: Cash flow to total debt ratio 25%, Debt to equity ratio 1.8:1 and Asset turnover ratio 30% 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 cash flow to total debt ratio, Debt quity ratio and Asset turnover ratio? ignore tax implications. Note: Cash flow to total debt ratio = Cash flow from operations / (Short termoan +Long term loan) (refer to the Ratio list provided) a. Increase debt to equity ratio, decrease asset turnover and no effect on cash flow to total debt ratio O b. Decrease debt to equity ratio, decrease asset turnover and decrease cash flow to total debt ratio O c. Decrease debt to equity ratio, increase asset turnover and decrease cash flow to total debt ratio O d. Increase debt to equity ratio, increase asset turnover and no effect on cash flow to total debt ratio e. Increase debt to equity ratio, increase asset turnover and decrease cash flow to total debt ratio