Please help me solve this problem. Here is the complete question.

31. Windham Corporation has current assets of $680,000 and current liabilities of $850,000. Windham Corporation's current ratio would be Increased by: the purchase of $380,000 of inventory on account. the collection of $380,000 of accounts receivable. the payment of $380,000 of accounts payable. O refinancing a $380,000 long-term loan with short-term debt