If a company has a current ratio of 1.2:1, what effect will the borrowing of cash by short-term debt and the collection of accounts receivable independently have on the ratio? O Short-term Borrowing Collection of Receivable Increase No effect O Short-term Borrowing Collection of Receivable Decrease Decrease Short-term Borrowing Collection of Receivable Increase Increase Short-term Borrowing Collection of Receivable Decrease No effect