Alpha Corporation is in the business of leasing temporary warehouse space. On December 1,20Y4, Alpha receives a $75,000 advance payment from a tenant for a three-month lease that starts December 1, 20Y4, and ends February 28, 20Y5. Alpha's accountant makes the proper journal entry on December 1 to record the receipt of the advance payment and also makes the proper adjusting journal entry on December 31 with respect to the unearned revenue liability. What is the effect of the December 31,20Y4 adjusting journal entry on Alpha's current ratio and acid-test ratio? Has no effect on either the current ratio or the acid-test ratio Increases the current ratio and has no effect on the acid-test ratio Has no effect on the current ratio and increases the acid-test ratio Decreases both the current ratio and the acid-test ratio None of the above