Starrs Company Has Current Assets of $300,000 and Current Liabilities

Multiple Choice

Starrs Company has current assets of $300,000 and current liabilities of $200,000. Which of the following transactions would increase its working capital?

A) Prepayment of $50,000 of next year's rent
B) Refinancing $50,000 of short-term debt with long-term debt
C) Acquisition of land valued at $50,000 by issuing new common stock
D) Purchase of $50,000 of marketable securities for cash