An organization must maintain a current ratio of at least 1.

Comprehensive and Detailed Explanation:

The current ratio = Current Assets ÷ Current Liabilities. To increase it, either current assets must rise or current liabilities must decrease.

Option A has no effect because it simply shifts funds between accounts.

Option B increases current assets (inventory) without adding current liabilities, since the loan is long-term, thus improving the ratio.

Option C (leasing) affects long-term liabilities, not current assets.

Option D converts receivables to cash, which keeps current assets unchanged in total.

Therefore, the only option that improves the current ratio is purchasing inventory using long-term loans (B), since it raises current assets without raising current liabilities.