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2)

Transaction Additional Comments Working Current Quick


Capital Ratio Ratio

a) No change as cash comes and $900,000 2.2 1.2


marketable securities goes

b) Accounts payable and cash is $900,000 2.4 1.2


decreased

c) Inventories and Accounts Payable $900,000 2.0 1.0


Increased

d) Notes payable and cash are decreased $900,000 2.3 1.2

e) Cash is decreased $750,000 2.0 1.0

f) No effect on current assets and current $900,000 2.2 1.2


liabilities

g) Cash is Increased $1,125,000 2.5 1.5

h) Cash and accounts payable is increased $900,000 2.0 1.1

i) Cash is Increased $1,500,000 3.0 2.0

j) No change as Cash decrease and $900,000 2.2 1.2


Prepaid Expense increase from same
amount

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