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Which of the following transactions would result in a decrease in the current ratio ( current assets / current liabilities ) ? A . Collection

Which of the following transactions would result in a decrease in the current ratio
(current assets/current liabilities)?
A. Collection of cash from an accountreceivable.
B. Selling shares of stock to stockholders in exchange for cash.
C. Purchasing a delivery vehicle by signing a long term note payable.
D. Purchasing land by paying cash.
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