Healthy Nutrition Coaching currently has a return on assets of 10%. Indicate the effects of the following business transactions on Healthy Nutrition Coaching’s return on assets. Consider each transaction independently of the others. Identify if the return on assets increases, decreases, or does not change. Explain your answer. Transaction (a) is answered as a guide.

a. Purchased office furniture on account, \($300\).

b. Earned service revenue on account, \($2,800\).

c. Paid \($100\) cash to purchase supplies.

d. Received cash of \($10,000\) from the owner in exchange for capital.

e. Paid cash on account, \($100\).

f. Received cash on account, \($400\).