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: Complete the following tabulation, indicating the sign of the effect of each additional transaction (+ for increase, - for decrease, and NE for no effect). 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 $1,000 paid for in cash. c. Provided $2,000 of services on account. 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 Assets Gross Profit Percentage