a.	Do Not Prepay	Prepay
	Accounts Payable	Accounts Payable
Current assets	$ 12,639	$ 8,789
Current liabilities	(7,480)	(3,630)
Working capital	$  5,159	$ 5,159
Current ratio	1.69	2.42

Payment of the accounts payable does not affect working capital, but does improve the current ratio. Is this balance sheet "window dressing" worth the opportunity cost of not being able to invest the cash?  Remember, once the payment is made, the cash is in someone else’s hands.