Show the effect of each of the transactions below on total liabilities and the debt-to-equity ratio by using one of the symbols in each box to complete the table. If the numerator and denominator of a ratio both increase or both decrease by the same amount, the effect of the event on the ratio is "O" or no effect. 
Definitions:
Formal Rulemaking
A process in administrative law where rules are made by government agencies following a formal procedure that includes public notice and the opportunity for public comment.
Rulemaking Procedure
The formal process by which government agencies establish, modify, or repeal regulations and legal norms.
Administrative Law Judges
Official who presides over trial-like hearings within administrative agencies, making decisions on disputes within the agency's purview.
U.S. District Court
The general trial courts of the United States federal court system, where civil and criminal cases are filed and heard.
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