BSO, Inc., has assets of $830,000 and liabilities of $622,500 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.)

Debt-to- Assets Ratio a. Purchased $66,000 of new inventory on credit. b. Paid accounts payable in the amount of $119,000. c. Recorded accrued salaries in the amount of $215,000. Borrowed $365,000 from a local bank, to be repaid in 90 Increase Decrease Increase d. days. Increase