Requirement $3.$ Complete the statements with either$$ "increase" or$$ "decrease".

a$.$ Revenues usually

increase

the current ratio.

b$.$ Revenues usually

decrease

the debt ratio.

c$.$ Expenses usually

decrease

the current ratio.

$($Note:

depreciation is an exception to this$$ rule.$)$

d$.$ Expenses usually

$$

$$

increase

decrease

the debt ratio.

e$.$ If a$$ company's current ratio is greater than$1\mathrm{.}0,$ as it is for

Hickman$,$

paying off a current liability will always

$$

$$

increase

decrease

the current ratio.

f$.$ Borrowing money on$$ long$-$term debt will always

$$

$$

increase

decrease

the current ratio and the debt ratio. $($Assume the total assets always exceed the total$$ liabilities.$)$