Ben Williams Company reported these ratios at December 31, 2008 (dollar amounts in millions):

Current ratio = $20/$10 = 2.00

Debt ratio = $20/$50 = 0.40

Ben Williams Company completed these transactions during 2009:

a. Purchased equipment on account, $4.

b. Paid long-term debt, $5.

c. Collected cash from customers in advance, $2.

d. Accrued interest expense, $1.

e. Made cash sales, $6.

Determine whether each transaction improved or hurt Williams' current ratio and debt ratio. Round all ratios to 2 decimal places.