Walter Industries' current ratio is $0\mathrm{.}5.$ Considered alone, which

of the following actions would increase the company's

current ratio?

Select one:

A$.$ None of the above.

B$.$ Use cash to reduce accounts payable.

C$.$ Borrow using short$-$term notes payable and use the

cash to increase inventories.

D$.$ Use cash to reduce long$-$term bonds outstanding.

E$.$ Use cash to reduce accruals.