interpretation of financial statement

Thatch plc’s current ratio this year is 1.33:1 compared to that of 1.25:1 last year. Which of the
following would be possible explanations?
1 Thatch made an unusually large sale immediately prior to the year end.
2 Thatch paid its payables earlier than usual out of a bank overdraft.
3 Thatch made an unusually large purchase of goods for cash immediately prior to the year end and these goods remain in inventory.
4 Thatch paid its payables earlier than usual out of a positive cash balance.

A 1 and 2 only
B 2 and 3 only
C 1 and 3 only
D 1 and 4 only

SOLUTION – D Incorrect answers: Goods purchased for cash – current assets remain the same,Payables paid out of an overdraft – current liabilities remain the same

understood why A is the right answer but why is D the right answer how does D lead to the contribution of increasing the current ratio since when you pay payable there is a decrease of cash and decrease in payables hence the current asset is decreased by x and current liabilities is decreased by x leaving the current ratio same ?

& is cash considered in current ratio calculation