$($b$)$

Your answer is incorrect.

The following are three independent situations and a ratio that may be affected. For each situation, compute the affected ratio $(1)$

as of December $31,2025,$ and $(2)$ as of December $31,2026,$ and percentage change in each ratio after giving effect to the

situation. $($Round Debt to assets ratio to $0$ decimal places, e$.$g$.15$ and round all other answers to $1$ decimal place & intermediate

calculation to two decimal places wherever required, e$.$g$.15\mathrm{.}5.$ Round $\%$ change to $0$ decimal places, for e$.$g$.1\%$ and if $\%$ change is a

decrease show the numbers as negative, e$.$g$.-1\%$ or $(1\%).)$