Firms can employ "window dressing" technique to make their financial statement look stronger. To illustrate, suppose a company takes out a 2-year loan in late December. Because the loan is for more than one year, it is not included in current liabilities even though the case received through the loan is reported as a current asset. This improves the current and the quick ratio and makes the year-end balance sheet look stronger. If the company pays the loan back in January, then the transaction was strictly window dressing. Discuss using another such example of a window dressing