Windham Corporation has current assets of $680,000 and current liabilities of $850,000. Windham Corporation's current ratio would be increased by:

A) the payment of $380,000 of accounts payable.

B) refinancing a $380,000 long-term loan with short-term debt.

C) the collection of $380,000 of accounts receivable.

D) the purchase of $380,000 of inventory on account.