The current ratio of a company is 2 to 1 . Which of the following scenarios would help a company increase its working capital ratio? A. Increasing inventory by $3,000 through a $3,000 increase in short-term debt. B. Collecting accounts receivable of $3,500 and write off $500 of accounts receivable. C. Prepaying annual insurance policy of $3,000. D. Refinancing $3,000 of accounts payable to a long-term note payable