4) Nationwide Magazine sells 60,000 subscriptions in March at $15 each for delivery starting in April. How would the company's debt ratio (total liabilities divided by total assets) in March change after this transaction ( 4 points)? Please circle one: INCREASE DECREASE UNCHANGED Please circle one: BETTER WORSE UNCHANGED 5) Tanner Company acquired equipment #1, equipment \#2, and equipment #3, for $600,000. Equipment #1 is appraised at $240,000, equipment \# 2 is appraised at $120,000 and equipment #3 is appraised for $300,000. The cost of equipment #2 on the company's accounting books is ( 4 points)