Lender Co$.$ includes a loan covenant requiring Borrower Co$.$ to maintain a current ratio of at least $1\mathrm{.}50$ at the end of each year of the life of the loan. At the end of $2023,$ Borrower Co$.\text{'}$s current ratio is $1\mathrm{.}40,$ but before the audit is completed Borrower Co$.$ reports final adjusting entries that increase the current ratio to $1\mathrm{.}47.$ What impact will these adjusting entries likely have on the audit?

a$.$ None

b$.$ It will slightly increase the focus and amount of audit work on current assets and current liabilities

c$.$ It will greatly increase the focus and amount of audit work on current assets and current liabilities

d$.$ It will slightly decrease the focus and amount of audit work on current assets and current liabilities