Amram Company's current ratio is $1\mathrm{.}9.$ Considered alone, which of the following actions would reduce the company's current ratio?

Question $9$ options:

a$)$

Use cash to reduce accruals.

b$)$

Use cash to reduce accounts payable.

c$)$

Borrow using short$-$term notes payable and use the proceeds to reduce long$-$term debt.

d$)$

Use cash to reduce short$-$term notes payable.

e$)$

Borrow using short$-$term notes payable and use the proceeds to reduce accruals.