Comprehensive and Detailed Explanation:
The current ratio = Current Assets ÷ Current Liabilities. To increase it, either current assets must rise or current liabilities must decrease.
* Option A has no effect because it simply shifts funds between accounts.
* Option B increases current assets (inventory) without adding current liabilities, since the loan is long- term, thus improving the ratio.
* Option C (leasing) affects long-term liabilities, not current assets.
* Option D converts receivables to cash, which keeps current assets unchanged in total.
Therefore, the only option that improves the current ratio is purchasing inventory using long-term loans (B), since it raises current assets without raising current liabilities.