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. d. Sold merchandise at a profit (cash). e. Declared a cash dividend. f. Purchased inventory on account. - Scrapped a fully depreciated machine (no gain or loss). h. Issued a stock dividend. i. Purchased a machine with a long-term note. j. Paid a previously declared cash dividend. k. Collected accounts receivable. 1. Invested in current marketable securities