The following information is extracted from the 2019,2020 and 2021 financial statements of a business. Non-current Assets Current Liabilities Non-current Liabilities 2021 ($) 2020 ($) 2019 ($) 89,700 59,700 41,100 26,100 9,300 8,460 45,300 26,100 24,300 52,500 42,300 23,940 113,700 82,500 67,500 63,300 35,100 Net Assets Total Revenue Total Expenses 51,300 d. (2 marks) Which one of the following transactions can immediately decrease the Profit Margin? OReceive $3,000 cash contributed by the owner. Adjust 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