At its prior year-end, VPN Company reported current assets of $68,500 and current liabilities of $58,400. Acquired inventory for $540 cash. Sold a long-term asset (equipment) for $5,700 cash. Accrued wages payable of $3,200. Determine how each of the above transactions would increase, decrease, or have no effect on total current assets, total current liabilities, and the current ratio.