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

a. purchased $66000 of new inventory on credit

b. paid A/P in the amount of $119000

c. recorded accrued salaries in the amount of $215000

d. borrowed $365000 from a local bank, to be repaid in 90 days