Sheffield's Furniture has $1,386,500 in current assets and $635,000 in current liabilities. Its initial inventory level is $460,000, and it will raise funds as additional notes payable and use them to increase inventory. How much can its short-term debt (notes payable) increase without pushing its current ratio below 1.9?

	a.	$200,000
	b.	$180,000
	c.	$94,737
	d.	$147,368
	e.	$311,111