d. (2 marks) Which one of the following transactions can immediately decrease the Profit Margin? OReceive $3,000 cash contributed by the owner. OAdjust the expired prepaid insurance of $900. OPay $2,300 annual insurance premium. OBorrow $60,000 bank loan due in 3 years' time. OProvide services and receive $5,000 cash. e. (2 marks) Which one of the following transactions can immediately improve the Debt to Total Assets Ratio? OPurchase Vehicle for $6,000 on credit. OReceive $5,200 cash for services provided and recorded before. OPay $2,300 annual insurance premium. OProvide services and receive $5,000 cash. OAdjust for the consumption of supplies after the annual stocktake