Windham Corporation has current assets of $440,000 and current liabilities of $550,000. Windham Corporation's current ratio would be increased by:

Multiple Choice

the purchase of $140,000 of inventory on account.

the payment of $140,000 of accounts payable.

the collection of $140,000 of accounts receivable.

refinancing a $140,000 long-term loan with short-term debt.