Refer to the following figure when answering the following questions.
Figure 17.1: Capital Arbitrage 
-Consider Figure 17.1. If there is a decrease in the corporate tax rate, then curve ________ would shift to curve ________.
Definitions:
Posting Reference
A code or number used in accounting to indicate the ledger account to which a transaction has been posted.
Journal Entry
A record in the books of accounts that documents a financial transaction, showing the accounts and amounts debited and credited.
Prepaid Insurance
An asset account that represents payments made in advance for insurance coverage, which has not yet expired.
Normal Balances
The typical sides (debit or credit) where increases to accounts are recorded in double-entry bookkeeping.
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