Starrs Company has current assets of $300,000 and current liabilities of $200,000. Which of the following transactions would increase its working capital? A. Prepayment of $50,000 of next year's rent B. Refinancing $50,000 of short-term debt with long-term debt C. Acquisition of land valued at $50,000 by issuing new common stock D. Purchase of $50,000 of marketable securities for cash Eradicate Company has $16,000 in cash, $8,000 in marketable securities, $29,000 in account receivable, $30,000 in inventories, and $34,000 in current liabilities. The company's current assets consist of cash, marketable securities, accounts receivable, and inventory. The company's acid-test ratio is closest to: A. 0.85 B. 2.44 C. 1.56 D. 1.32