Current assets for JC Inc. totalled $32,571, and the current ratio was 1.41. Assume that the following transactions were completed: (1) Purchased merchandise for $5,800 on short-term credit. (2) Purchased a delivery truck for $10,000-paid $2,890 cash and signed a two-year interest-bearing note for the balance. Required: 1. Determine without computations if the current ratio will increase, decrease, or remain unchanged after each transaction. Impact on Current Ratio Transaction (1) Transaction (2)