The Looper River Company makes three adjusting entries at 12/31 . Depreciation $ 75 Accrued Revenue $40 Accrued Expense $ 100 Indicate the net effect of these three entries on these items O a Total Assets Decrease $135 Working Capital Decrease $135 Ob Total Assets Decrease $135 Working Capital Decrease $60 Total Assets Decrease $35 Working Capital Decrease $60 d Total Assets Decrease $60 Working Capital Decrease $65 Total Assets Decrease $115 Working Capital Decrease $60 Atlanta Company had current assets of $10,000 and current liabilities of $5,000 on 1/1/21. The following events were recorded in 2021 Purchase of $2,000 of equipment by signing a 13-month Note Payable Payment of current expenses $1,000 . Collection of Account Receivable $3,000 . Following these events, the current ratio (rounded) is closest to: Select one: a: 171 b. 1.29 Oc2.25 od 180 Oe 20