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The acid-test ratio of a firm would be unaffected by which of the following? Additional inventory is purchased for cash. Large accounts receivable balances are

The acid-test ratio of a firm would be unaffected by which of the following?

Additional inventory is purchased for cash.

Large accounts receivable balances are collected.

Equipment is purchased, financed by a long-term debt issue.

Several short-term loans are consolidated and paid off using long-term debt

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