Cecilia Crawford Consulting Company reported these ratios at December 31, 2014 (dollar amounts in millions):

Current ratio = $60/$50 = 1.20

Debt ratio = $70/$90 = 0.78

Cecilia Crawford Consulting completed these transactions during 2015:

a. Purchased equipment on account, $10

b. Paid long-term debt, $6

c. Collected cash from customers in advance, $7

d. Accrued interest expense, $4

e. Made cash sales, $8

Determine whether each transaction improved or hurt the business’s current ratio and debt ratio.