4. Assume a rm's current ratio equals 3.1. Which of the following actions would increase it? A. Receiving a full cash payment on an account receivable. B. Paying off a short-term bank loan with the proceeds from new long-term debt. C. Discarding and writing off spoiled inventory. D. Buying inventory on credit, thereby increasing accounts payable. E. Purchasing new fixed assets using the proceeds from a new stock issue