If company SELLS merchandise on credit profitably, what is the impact on current assets and current ratio at the time the sale occurs? Assume the current ratio is 2 before the purchase.

a.	Current assets increase and current ratio decreases
b.	Current assets increase and current ratio increases
c.	Current assets increase and current ratio stays the same
d.	Current assets decrease and current ratio increases
e.	Current assets stay the same and current ratio decreases