If the Company Purchased a $60,000 Piece of Equipment by Paying

If the company purchased a $60,000 piece of equipment by paying $30,000 and having the rest financed with a short-term note from the bank, then immediately after this transaction what is the expected impact on the current ratio?

A) Current assets decrease and current liabilities increase by the same amount therefore, the current ratio decreases.
B) Current liabilities decrease therefore, the current ratio decreases.
C) Current assets and current liabilities decrease by the same amount therefore, the current ratio increases.
D) Current assets decrease therefore, the current ratio increases.