Levitram Inc. has a current ratio of 2.0. The firm is planning to sell excess inventory and use the proceeds to reduce its short- term notes payable. No other changes are expected in sales, net income or any other current asset or current liability accounts. What effect will this have on the current ratio, all else equal? Select one: a. Current ratio will decrease b. Current ratio will decline to a value that is less than the firm's quick ratio c. Current ratio will not change d. Current ratio will increase