\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{ Lost Canyon Country Club } \\ \hline & TotalCurrentAssets & WorkingCapital & CurrentRatio \\ \hline \multicolumn{4}{|l|}{ Monthly Dues are billed to member accounts } \\ \hline \multicolumn{4}{|l|}{ Used Golf Carts are sold at less than its net book value. } \\ \hline \multicolumn{4}{|l|}{ Beverages are sold for cash } \\ \hline \multicolumn{4}{|l|}{ Electricity Bill is received, expensed, and added to Accounts Payable } \\ \hline \multicolumn{4}{|l|}{ Accrued payroll from last month is paid. } \\ \hline \multicolumn{4}{|l|}{ Payroll expense in the current month is booked as an expense } \\ \hline \multicolumn{4}{|l|}{ Equipment is purchased with a five year note, payable in monthly installments } \\ \hline \multicolumn{4}{|l|}{ Gas bill accrued in prior month is paid } \\ \hline \multicolumn{4}{|l|}{Indicatetheeffectsofthetransactionslistedaboveoneachofthefollowing:Totalcurrentassets,Workingcapital(CA-minusCL),andCurrentratio.} \\ \hline Indicateincreasewith+plus,"indicatedecreasewith-minus"andindicatenoeffectoreffectcannotbedeterminedwith"0."Assumeaninitialcurrentratioofgreaterthan1.0. & & & \\ \hline \end{tabular}