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PZ has the following working capital ratios:Which of the following could be the reason for...

PZ has the following working capital ratios:

Which of the following could be the reason for the movements?

A.

PZ has introduced a new policy to take discounts from suppliers during 20X1.

B.

The workforce of PZ have been on strike for a month during 20X1 but deliveries of inventory have still been received by the entity.

C.

A new credit controller has been employed who has been more rigorous with their collection procedure of receivables.

D.

PZ has implemented a just-in-time system of ordering inventory during 20X1.

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