A Company Has a Debt Contract in Place Which Requires

A company has a debt contract in place which requires the company's working capital (ratio of current asset to current liabilities) must never fall below 2.As balance date approaches,the company estimates that the working capital ratio will be 1.9 and the company may default on its debt contract unless remedial action is taken.Which of the following action(s) will increase the company's working capital at balance day:

A) Revalue plant and equipment by 10%.
B) Increase allowance for doubtful debts by 10%.
C) Increase provision for warranty claims by 10%
D) Accelerate recognition of credit sales by 10%
E) Reduce depreciation of plant and equipment by 10%.