Windham Corporation Has Current Assets of $660,000 and Current Liabilities

Multiple Choice

Windham Corporation has current assets of $660,000 and current liabilities of $825,000. Windham Corporation's current ratio would be increased by:

A) the purchase of $360,000 of inventory on account.
B) the payment of $360,000 of accounts payable.
C) the collection of $360,000 of accounts receivable.
D) refinancing a $360,000 long-term loan with short-term debt.