Riley Manufacturing has a current ratio of 3:1 on December 31, 2018. Indicate whether each of the following transactions would increase (+), decrease (), or have no effect (NA) on Rileys current ratio and its working capital.

		Current Ratio	Working Capital
a.	Paid cash for a trademark.	+	+
b.	Wrote off an uncollectible account receivable.		+
c.	Sold equipment for cash.	+	NA
d.	Sold merchandise at a profit (cash).		+
e.	Declared a cash dividend.	+
f.	Purchased inventory on account.	+	NA
g.	Scrapped a fully depreciated machine (no gain or loss).
h.	Issued a stock dividend.	+	NA
i.	Purchased a machine with a long-term note.		+
j.	Paid a previously declared cash dividend.	NA	NA
k.	Collected accounts receivable.	NA	NA
l.	Invested in current marketable securities.	NA	NA