The following are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio (1) as of December 31, 2022, and (2) as of December 31, 2023, after giving effect to the situation. (Round all answers to 1 decimal places, e.g. 1.8 or 1.8%. If \% change is a decrease show the numbers as negative, e.g. 1.83% or (1.83\%).)