The Bozeman Company had current assets of $400 and current liabilities of $500 prior to the following transactions: 1. Declaration of a cash dividend, $100 2. Service performed on credit, $80 The combined effect of these two transactions will cause what effect on Working Capital and the Working Capital Ratio, respectively? Select one: a. No Effect, Decrease b. No Effect, Increase c. Decrease, No Effect d. Decrease, Decrease e. Decrease, Increase If a retail store has a current ratio of 2 1/2 (2.5) to 1 and current assets of $180,000, the amount of Working Capital is: Select one: a. $72,000 b. $180,000 c. $90,000 d. $108,000 e. $150,000