Which one of the following do each transaction impact?

Total Current Assets, Total current Liabilities, Net working Captital, or Current Ratio.

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a. Cash is acquired through issuance of additional common stock.

b. Merchandise is sold for cash. (Assume a profit.)

c. A fixed asset is sold for more than book value.

d. Payment is made to trade creditors for previous purchases.

e. A cash dividend is declared and paid.

f. A stock dividend is declared and paid.

g. Cash is obtained through long-term bank loans.

h. A profitable firm increases its fixed assets depreciation allowance account.

i. Current operating expenses are paid.

j. Ten-year notes are issued to pay off accounts payable.

k. Accounts receivable are collected.

l. Equipment is purchased with short-term notes.

m. Merchandise is purchased on credit.

n. The estimated taxes payable are increased.

o. Marketable securities are sold below cost.