Which one of the following actions will increase the current ratio, all else constant?
Assume the current ratio is greater than 1.0.
A. Cash purchase of inventory
B. Cash payment of an account receivable
C. Cash payment of an account payable
D. Credit sale of inventory at cost
E. Cash sale of inventory at a loss
Decatur Arts Center writes 158 checks a day for an average amount of $211 each. These
checks generally clear the bank 3.5 days after they are written. In addition, the firm
generally receives an average of $50,000 a day in checks. The checks that are received
are deposited immediately and the funds are generally available the following day.
What is the amount of the firms disbursement float?
A. $104,625.00
B. $116,683.00
C. $155,255.50
D. $170,450.00
E. $50,000.00