Riley Manufacturing has a current ratio of 3:1 on December 31, Year 3. Indicate whether each of the following transactions would Increase (+), decrease (-), or have no effect (NA) on Riley's current ratio and its working capital. (Indicate the effect of each transactions by selecting "+" for Increase, "-" for decrease, and "NA" for no effect.) Required Current Ratio Working Capital a. Paid cash for a trademark. b. Wrote off an uncollectible account receivable. c. Sold equipment for cash. Sold merchandise at a profit (cash). e. Declared a cash dividend. f. Purchased inventory on account. 9. Scrapped a fully depreciated machine (no gain or loss). h. Issued a stock dividend. Purchased a machine with a long-term note. 1. Paid a previously declared cash dividend. k Collected accounts receivable. Invested in current marketable securities