XYZ Co$.\text{'}$s quick ratio is $1$ X and its current ratio is $2$ X $.$ Which of the following

transactions would change XYZ$\text{'}$s quick ratio, but not its current ratio?

A$.$ Collection of accounts receivable

B$.$ Payment of accounts payable

C$.$ Pay back its short$-$term debt

D$.$ Sales of inventory at cost$.$

Astra Co$.\text{'}$s early repayment of long$-$term debt with cash will affect the

A$.$ Current ratio to a greater degree than the quick ratio

B$.$ Quick ratio to a greater degree than the current ratio

C$.$ Current and quick ratio to the same degree

D$.$ Current ratio but not the quick ratio