Lincoln Industries' current ratio is 0.5. Considered alone, which of the following actions would increase the company's current ratio? Explain your choice in details (min 100words).

a.	Use cash to reduce long-term bonds outstanding.
b.	Borrow using short-term notes payable and use the cash to increase inventories.
c.	Use cash to reduce accruals.
d.	Use cash to reduce accounts payable.
e.	Use cash to reduce short-term notes payable.