A company has just converted a long-term note receivable into a short-term note receivable. The company's acid-test and current ratios are both greater than 1. This transaction will:
a. increase the current ratio and decrease the acid-test ratio.
b. increase the current ratio and increase the acid-test ratio.
c. decrease the current ratio and increase the acid-test ratio.
d. decrease the current ratio and decrease the acid-test ratio.