12. 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