Amram Company's current ratio is 2.0. Considered alone, which of the following actions would lower the current ratio? a. Use cash to reduce accruals. b. Use cash to reduce short-term notes payable. c. Use cash to reduce accounts payable. Borrow using short-term notes payable and use the proceeds to reduce long-term debt. Borrow using short-term notes payable and use the proceeds to reduce accruals