60. Which of the following statements is most correct?

(A) If a company increase its current liabilities by ₹1000 and simultaneously increase its inventories by ₹1000, its current ratio must rise.

(B) If a company increase its current liabilities by ₹1000 and simultaneously increase its inventories by ₹1000, its quick ratio must fall.

(C) A company's quick ratio may never exceed its current ratio.

(D) Statements (B) and (C) are correct