Assume an initial current ratio of $1\mathrm{.}20$ and a debt$-$to$-$equity ratio of $1\mathrm{.}20.$ How will the issuance of common stock for cash affect these ratios?

Increases the current ratio and increases the debt$-$to$-$equity ratio

Decreases the current ratio and decreases the debt$-$to$-$equity ratio

Decreases the current ratio and increases the debt$-$to$-$equity ratio

Increases the current ratio and decreases the debt$-$to$-$equity ratio