Problem 6 (20 points) You have learned how to analyze a transaction (event). Each transaction affects financial statement items and thus financial ratios. Since financial ratios affect how a firm does its business, it is important to understand how an event affects ratios. Apple incurred an additional $2,500 in research and development expense paid for in cash. Assume that net income was $67,000 and sales was $205,000 before the transaction. What would be the effect on the net profit margin ratio? Journalize the transaction. In addition, calculate net profit margin before the transaction and net profit margin after the transaction