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 firms wouldlike to window dress their end-of-year financial statements andto do so they tentatively plan to borrow $10 million on ashort-term basis and to then hold the borrowed funds in their cashaccounts. Which of the statements below best describes the resultsof these transactions?