9. Consider the following transactions: I. A firm receives cash on account. II. A firm sells goods on account (cost of goods sold (COGS) is less than sales price). Iii. A firm makes a payment on account. IV. A firm purchases inventory on account. If a firm has a current ratio greater than one, which of the transactions above would catse its current ratio to increase? a- 1, 1I, III, and IV. b- I, II, and III. c-II, III, and IV. d. II and