Mateo Inc. is a retailer of men's and women's clothing aimed at college-age customers. Listed below are additional transactions that Mateo was considering at the end of the accounting period. Required: Assuming that each had occurred during the fiscal year, complete the following tabulation, selecting the sign of the effect of each additional transaction + for increase and for decrease). Consider each item independently and ignore taxes. (Hint: Construct the journal entry for each transaction before evaluating its effect.) (Select "NE" if there is no effect.) a. Borrowed $3,000 on a line of credit with the bank. b. Incurred salary expense of S1,000 paid for in cash. c. Provided $2,000 of services on account. Gross profit margin was 45 percent before this sale. d. Purchased $700 of inventory on account. e. Sold $500 of goods on account. The related cost of goods sold was $300. Gross profit margin was 45 percent before this sale. Transaction Total Asset Turnover Return on AssetsGross Percentage b, d