Nicole has decided that she is going to start her business, Nicole's Getaway Spa (NGS). A lot has to be done when starting a new business. Here are some transactions that have occurred prior to April 30. a. Received $96,000 cash when issuing 9,600 new common shares. b. Purchased land by paying $7,500 cash and signing a note payable for $11.500 due in three years. c. Hired a new aesthetician for a salary of $2,600 a month, starting next month. d. NGS purchased a company car for $34,000 cash (list price of $37,000) to assist in running errands for the business. e. Bought and received $950 in supplies for the spa on credit. . Pald $230 of the amount owed in (e) 9. Nicole sold 100 of her own personal shares to Raea Gooding for $300. CC2-1 Part 4 4. Calculate the current ratio at April 30. Current Ratio Numerator Denominator