Indicate whether the following independent transactions increase (+), decrease (-) or do not effect (NE) the current ratio, the quick ratio and the operating cash. The Company presently has a current ratio of 1.5 to 1 and a quick ratio of 1.2 to 1 along with current liabilities of $100,000. Working Current Quick Capital Ratio Ratio 1. Collected $30,000 on accounts receivable. 2. Paid previously accrued wages of $15,000. 3. Purchased a computer for $900 on account. 4. Paid a dividend totalling $40,000. 5. Borrowed $10,000 for 18 months. 6. Bought equipment for $5,000. Paid at purchase. 7. Paid $10,000 at time of purchase for merchandise.