BSO, Inc., has assets of $820,000 and liabilities of $615,000 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. Each item is independent. (Round your answers to 2 decimal places.)

a. purchased 64,000 of new inventory on credit

b. paid accounts payable in the amount of 116,000

c. recorded accrued salaries in the amount of 210,000

d. Borrowed 360,000 from a local bank, to be repaid in 90 days.