why the answe d is not correct?

for the d also makes the asset increase i think.

with Connect Plus (8th Edition) Financial Accounting 1 Bookmark Show all steps: Chapter 5, Problem 84MCQ ON Problem Which of the following transactions results in a decrease in the return on assets ratio? A. Increasing the sales price of the products sold. B. An increase in the net profit margin ratio. C. Purchasing land by signing a long-term note payalle. D. Collecting cash from an account receivable. Step-by-step solution Step 1 of 1 A A. Increasing the sales price of the products sold. B. An increase in the net profit margin ratio. C. Purchasing land by signing a long-term note payable. D. Collecting cash from an account receivable. Return on assets is net income divided by average total assets. Total assets increase by land