Which of the Following Is NOT an Accounting Method That

Which of the following is NOT an accounting method that could be chosen by a company to help the current ratio look as high as possible?

A) Classifying short-term obligations as noncurrent liabilities
B) Optimistic estimation of the useful life of plant and equipment
C) Delaying the recording of credit purchases of inventory until the next accounting period
D) Neglecting to write off obsolete inventory