will get thumbs up if both questions completed correctly

Hondo had a current ratio of 0.8. Which of the following could cause the current ratio to decrease to 0.7? Purchase inventory on account Sell Inventory at cost on account Issue Common Stock Pay an Account Payable Nelson Corp. has the following information for the just completed year: Sold equipment for $66,000 cash and recognized a $3,000 gain. The equipment had an original cost of $20,000 and accumulated depreciation of $17,000. The accounting clerk was not sure what you needed, so he gave you the following beginning and ending balance sheet accounts (these are not all of the Balance Sheet accounts - just some of them): Beginning Balance Ending Balance 42,000 48,000 Cash 6,000 7,000 Prepaid Assets Equipment Notes Payable 64,000 82,000 56,000 66,000 Common Stock 28,000 74,000 Retained Earnings 96,000 123,000 No payments we made on the notes payable and no common stock was repurchased. Net income for the year was $47,000. Complete just the financing section of the statement of cash flows in the space below