A company has the following Current Assets (CA), Current Liabilities (CL), Total Liabilities, (TL), and Total Owners Equity (TOE). CR is Current Ratio. Review each transaction and fill in the table below.

Transaction	CR	Debt to Equity Ratio	CA=$700000	CL=$350000	TL=$900000	TOE=600000
Starting Ratios
$10000 owed by a customer in accounts receivable collected in cash
Sale of common shares to investors for $100000 in cash
Dividends of $100000 are declared and paid in cash
A loan of $150000 from a bank is arranged and the cash received. The loan must be repaid in 18 months
$50000 cash is paid to settle an account payable
Display cases are purchased for $10000 cash