The Current Ratio of a company is 2 : 1. State giving reasons which of the following transactions would improve, reduce or not change the ratio: 

(a) Purchase of goods for cash ₹60,000

(b) Purchase of fixed assets for cash ₹2,00,000

(c) Sale of goods costing ₹20,000 for ₹23,000 on credit

(d) Issue of shares ₹10,00,000

Marks-4, CBSE:2022-23/Zone-4/Set-1/Q-33*