Amram Company's current ratio is 1.9. Considered alone, which of the following actions would increase the company's current ratio?

A Borrow using long-term debt and use the proceeds to buy back shares.

B Borrow using short-term notes payable and use the proceeds to reduce accounts payable .

C Use cash to reduce accounts payable.

D Use cash to reduce short-term notes payable.

E Use long-term debt to increase inventories.