$2.$ If ZZBest Corp. has current assets of $$24$ million and current liabilities of $$14$ million what is the impact on the current ratio of the following transactions? Each situation is independent.

a$.$ Purchase of inventory costing $$3$ million on credit.

b$.$ Sell inventory costing $$2\mathrm{.}5$ million for a sales price of $$4\mathrm{.}5$ million on credit.

c$.$ Borrowing $$11$ million in cash from bank that will be repaid in $5$ years.

d$.$ Pay cash for a prepaid insurance policy costing $$1$ million and covering one year.

e$.$ Pay cash for rent expense of $$3$ million.