BSO, Inc. has assets of $780,000 and liabilities of $585,000 resulting in a debt-to-assets ratio of 0.75. For each of the following transactions, determine whether the debt-to-assets ratio will increase, decrease, or remain the same, and enter the value of the new debt-to-assets ratio. (Round your answers to 2 decimal places.)

			Debt-to-Assets Ratio
a.	Purchased $56,000 of new inventory on credit.	Increase
b.	Paid accounts payable in the amount of $104,000.
c.	Recorded accrued salaries in the amount of $190,000.
d.	Borrowed $340,000 from a local bank, to be repaid in 90 days.