An analyst gathered the following data about a company: Current liabilities are $ 300. Total debt is $ 900. Working capital is $ 200. Capital expenditures are $ 250. Total assets are $ 2000. Cash flow from operations is $ 400. If the company would like a current ratio of 2, they could :（）
A. decrease current assets by 100 or increase current liabilities by 50.
B. decrease current assets by 100 or decrease current liabilities by 50.
C. increase current assets by 100 or decrease current liabilities by 50.
参考答案：C
解析：
For the current ratio to equal 2.0, current assets would need to move to $ 600 (or up by $100) or current liabilities would need to decrease to $250 or down by $50). Remember that CA - CL = working capital (500 - 300 = 200).