Assuming a company has a current ratio greater than $1,$ which of the following would cause its current ratio to increase?

Select one:

a$.$ Receiving a cash loan of $$50,000$ by issuing a two$-$year note payable.

b$.$ Receiving $$75,000$ cash from a customer on account.

c$.$ Paying $$6,000$ cash for the purchase of a one$-$year insurance policy.

d$.$ Paying $$100,000$ cash for the purchase of equipment.