A company is relatively well managed by the CEO. If it wanted to reduce the current ratio, what could it do? (Its current ratio is 2.0)

a. Borrow using short-term notes payable and use the proceeds to reduce accruals

b. Use cash to reduce accruals

c. Use cash to reduce accounts payable

d. Use cash to reduce short-term notes payable

e. Borrow using short-term notes payable and use the proceeds to reduce long-term debt