BSO, Incorporated, has assets of $$680,000$ and liabilities of $$510,000,$ resulting in a debt$-$to$-$assets ratio of $0\mathrm{.}75.$

Required:

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.

Note: Round your answers to $2$ decimal places.

$\backslash$table$[[,$Debt$-$to$-$Assets Ratio$],[$a$.$ Purchased $$36,000$ of new inventory on credit.,Decrease$],[$b$.$ Paid accounts payable in the amount of $$74,000.,],[$c$.$ Recorded accrued salaries in the amount of $$140,000.,],[$d$.$ Borrowed $$290,000$ from a local bank, to be repaid in $90$ days.,$]]$