If a company has a current ratio of 1.3:1, what effects will the borrowing of cash by short-term debt and collection of accounts receivable have on the ratio? 
Definitions:
Independent Variables
Variables in an analysis that are manipulated or categorized to determine their effect on dependent variables.
Sample Size
The number of observations or elements included in a sample drawn from a population for analysis.
Estimated Multiple Regression
A statistical technique that estimates the relationship between a dependent variable and multiple independent variables.
Regression Plane
The regression plane is a three-dimensional graphical representation used in multiple regression analysis that shows the relationship between two independent variables and one dependent variable.
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