Which of the following transactions and events would result in an improvement in Net Tangible Asset Backing in year 2020?

2019 - $1.43

2020 - $1.70

a. an adjustment for accrued interest on a loan at the end of the period

b. the payment of a dividend to the entitys shareholders

c. selling goods for cash at the normal mark-up

d. A and B only

e. A and C only

f. B and C only

g. All of the above

h. None of the above