Lincoln Industries' current ratio is 0.5. Considered alone, which of the following actions would increase the company's current ratio?
a. Use cash to reduce long-term bonds outstanding.
b. Borrow using short-term notes payable and use the cash to increase inventories.
c. Use cash to reduce accruals.
d. Use cash to reduce accounts payable.
e. Use cash to reduce short-term notes payable.