Which of the following is true regarding Microsoft Corp as it manages its balance sheet post Covid pandemic?

B$)$ Microsoft's current ratio will increase if its current liabilities and its inventories simultaneously decrease by $$300,000$

D$)$ Statements b and c are correct

A$)$ Microsoft's quick ratio will decrease if its current liabilities and its inventories simultaneously increase by $$300,000$

C$)$ As Microsoft increases its total asset turnover, it can expect a decline in its equity multiplier

E$)$ Statements a and c are correct