[单选题]
Which of the following factors would cause a company’s gearing ratio to fall?(1) A 1 for 1 bonus issue of ordinary shares.(2) A 1 for 2 rights issue of ordinary shares.(3) An issue of loan notes.(4) An upward revaluation of land and buildings.
A .1 and 2
B .1 and 3
C .2 and 4
D .3 and 4
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