Acme Inc. is in the business of leasing temporary warehouse space. On December 1, 20Y4, Acme receives a $75,000 advance payment from a tenant for a three-month lease that starts December 1, 20Y4, and ends February 28, 2015. Acme's accountant makes the proper journal entry on December 1 to record the receipt of the advance payment and also makes the proper adjusting journal entry on December 31 with respect to the unearned revenue liability. What is the effect of the December 31, 20Y4 adjusting journal entry on Acme's current ratio and acid-test ratio?

Decreases both the current ratio and the acid-test ratio

Has no effect on either the current ratio or the acid-test ratio

Increases the current ratio but has no effect on the acid-test ratio

Has no effect on the current ratio

but increases the acid-test ratio

Increases both the current ratio and the acid-test ratio screen.