3. The current ratio of a company is 2:1. State, giving reasons, which of the following would improve, reduce, or not change the ratio : (a) repayment of a current liability: (b) purchasing goods for cash; () sale of office equipment for OMR 4,000 (book value OMR 5,000); (d) sale of goods OMR 11,000 (cost OMR 10,000) (e) payment of dividend