Safecos current assets total to $20 million versus $10 millionof current liabili

Safecos current assets total to $20 million versus $10 millionof current liabilities while Riscos current assets are $10million versus $20 million of current liabilities. Both firmswould like to window dress their end-of-year financialstatements and to do so they tentatively plan to borrow $10million on a short-term basis and to then hold the borrowed fundsin their cash accounts. Which of the statements below bestdescribes the results of these transactions?