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Answer (B) is correct . The acid test (quick) ratio consists of the quick assets (cash, marketable securities, and net accounts receivable) divided by current liabilities. Exchanging merchandise inventory for accounts receivable increases the numerator while having no effect on the denominator, resulting in an increase in the overall ratio.

Answer (A) is incorrect because Converting accounts receivable into cash has no net effect on the numerator of the acid test ratio.
Answer (C) is incorrect because Paying down accounts payable decreases both the numerator and denominator by the same dollar amount, resulting in a decrease of the acid test ratio.
Answer (D) is incorrect because Purchasing marketable securities for cash has no net effect on the numerator.