Trax Corp. has current assets of R180,000 and current liabilities of R360,000. Which of the following transactions would improve Trax's current ratio? A. Refinancing a R60,000 long-term mortgage with a short-term note B. Collecting R20,000 of short-term accounts receivable C. Purchasing R100,000 of merchandise inventory with a short-term accounts payable D. Paying R40,000 of short-term accounts payable