For which of the following ratios would an increase in the value of the ratio lead to a decrease inthe Beneish M-score? (check all that apply)

[a] Leverage Index (LVGI)

[b] Days Sales Receivable Index (DSRI)

[c] Gross Margin Index (GMI)

[d] Total Accruals to Total Assets (TATA)

[e] SG&A Index (SGAI)