Which of the following actions would decrease the current ratio (assuming an initial current ratio of 1.8, and current liabilities equal to $1,000,000)?

a. Borrow $100,000 in short-term debt and deposit this money (i.e., $100,000) into the firms cash account.

b. Borrow $200,000 in long-term debt to buy $200,000 worth of additional inventory.

c. Borrow $50,000 of short-term debt and use the proceeds to pay all operating expenses sooner, thus lowering accruals (i.e., accrued expenses) by $50,000.

d. Sell $250,000 of fixed assets to pay off an equal amount of long-term debt.

e. None of the above that is, none of the actions listed about will decrease the current ratio.