The Following Question Relate to PQR, Which Has the Following

The following question relate to PQR, which has the following ratios: return on assets, (ROA) 12%; return on equity (ROE) 14%; and current ratio (CR) of 2:1.
-A customer provides a deposit of $500 000 near year-end.The product will not be delivered until next year.This transaction will:

A) increase ROA and ROE,but decrease CR
B) increase ROA and ROE,but have no effect on CR
C) decrease CR,but have no effect on ROA or ROE
D) decrease ROA and CR,but have no effect on ROE.