Windham Corporation has current assets of $620,000 and current liabilities of $775,000. Windham Corporation's current ratio would be increased by:

A. refinancing a $320,000 long-term loan with short-term debt.

B. the purchase of $320,000 of inventory on account.

C. the collection of $320,000 of accounts receivable.

D. the payment of $320,000 of accounts payable.