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Answer (B) is correct . The purchase increases both the numerator and denominator of the current ratio by adding inventory to the numerator and payables to the denominator. Because the ratio before the purchase was greater than 1, the ratio is decreased.

Answer (A) is incorrect because The current ratio is decreased.
Answer (C) is incorrect because The purchase of raw materials on account has no effect on working capital (current assets and current liabilities change by the same amount).
Answer (D) is incorrect because The purchase of raw materials on account has no effect on working capital (current assets and current liabilities change by the same amount).