Complete the table below by indicating whether the transactions or economic events would increase, decrease, or have no effect on the financial ratios listed in the period they occur. Assume the current ratio is greater than 1.0 before considering each of thesituations.

Profit margin percentage Current ratio Debt-to Fixed-asset turnover ratio Return on assets equity ratio a. Sale of bilding. The buyer promises to pay in full in three years. The carrying amount of the building is less than the selling price b. A company following IFRS owns a factory with a carrying amount of $25 million. The value-in-use of the factory is estimated to be S37 million and the fair value is $21 million c. An intangible asset was acquired for cash and it was determined that no factors limit its useful life d, Expense research costs. Costs wer e incurred in cash