Pepsi Corporation's current ratio is 1.5, while Coke Company's current ratio is 1.0. Both firms want to "window dress" their coming end-of-year financial statements. As part of their window dressing strategy, each firm will halve its current liabilities by repaying short-term debt with the cash in the bank. Which of the statements below best describes the actual results of these transactions? Use, CR = CA/CL

	A.	The transactions will have no effect on the current ratios
	B.	The current ratios of both firms will be decreased
	C.	Only Pepsi Corporation's current ratio will be increased.
	D.	The current ratios of both firms will be increased.
	E.	Only Coke Company's current ratio will be increased.