Garrison Company acquired $23,000 by issuing common stock. Which of the following choices accurately reflects how this event affects the company's financial statements? 
Definitions:
Current Ratio
A liquidity ratio that measures a company's ability to pay short-term obligations with its current assets over its current liabilities.
Financial Data
Numerical information reflecting the financial health and operations of a company, including income statements, balance sheets, and cash flow statements.
Working Capital
The difference between a company's current assets and current liabilities, indicating the liquidity and operational efficiency of the business.
Financial Data
Information related to the financial performance of a business, including income, expenses, assets, liabilities, and equity, used for analysis and decision-making.
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