Bryanger Company sells a wide range of inventories that are initially purchased on account. Occasionally, a short$-$term note payable is used to obtain cash for current use. The following transactions were selected from those occurring during the year:

a$.$ On January $10,$ purchased merchandise on credit for $$23,000$; company uses a perpetual inventory system

b$.$ On March $1,$ borrowed $$50,000$ cash from City Bank and signed a promissory note with a face amount of $50,000,$ due at the end of six months, accruing interest at an annual rate of $8\mathrm{.}5$ percent, payable at maturity

Required:

For each of the transactions, indicate the effects $($accounts and amounts$)$ on the accounting equation. $($Enter any decreases to accounts with a minus sign.$)$

$\backslash$table$[[$Date$,$Assets,$=,$Liabilities,$+,$Shareholders' Equity$],[$Jan$.10,,,,,.],[$March $1,,,,,]]$

$2.$

What amount of cash is paid on the maturity date of the note?

$3.$

Indicate the impact of each transaction on the debt$-$to$-$assets ratio. Select $"$No Effect" if there is no impact. Assume Bryant Company had $$400,000$ in total liabilities and $$600,000$ in total assets, yielding a debt$-$to$-$assets ratio of $0\mathrm{.}67,$ prior to each transaction. $($Round your answers to $2$ decimal places.$)$

$\backslash$table$[[$Impact$,,],[$a$.,,],[$b$.,,]]$