8. Adventure Inc. currently has a current ratio greater than 2/1. Management is considering paying off a short-term bank loan of $50,000. Paying off this liability will have what impact on the value of the current ratio a. Increase b. Decrease c. Have no impact d. Need the dollar value of current assets and current liabilities to calculate 9. The sale of a piece of land held for future plant expansion will be shown in which section of the statement of cash flows? a. Operating Activities b. Investing Activities c. Financing Activities d. Assets