A company's current assets are $150 and its’ current liabilities are $100. If the company uses cash to retire notes payable due within one year, would this transaction increase or decrease the current ratio and return on assets ratio?
A) Current Ratio: Increase; Return on Assets: Increase
B) Current Ratio: Increase; Return on Assets: Decrease
C) Current Ratio: Decrease; Return on Assets: Increase
D) Current Ratio: Decrease; Return on Assets: Decrease