Windham Corporation has current assets of $780,000 and current liabilities of $975,000. Windham Corporation's current ratio would be increased by:

Multiple Choice

A. the purchase of $480,000 of inventory on account.

B. the payment of $480,000 of accounts payable.

C. the collection of $480,000 of accounts receivable.

D. refinancing a $480,000 long-term loan with short-term debt.