=+In the chapter opener, you learned that U.S. companies had been building up their inventory and receivables balances after the financial crisis while simultaneously borrowing at low interest rates. In this chapter you also learned that the opportunity cost of funds is an important consideration when firms make changes to their policies that alter the balances of working capital accounts such as inventory and receivables. Suppose that firms are managing their working capital assets to maximize shareholder value. If market interest rates drop, reflecting a lower opportunity cost of funds for firms, how should they change working capital account balances?