$14.$ Wilson Corporation has a cash conversion cycle of $100$ days and a bank credit line of $$5$

million at $5\%$ interest rate to fund its investment in inventory and accounts receivable. Wilson

seeks to reduce the cash conversion cycle to $70$ days by substantially increasing the

inventory turnover. Which of the following is true regarding this reduction?

A$.$ The company$$s cash flow from operations will decrease

B$.$ Interest paid on the credit line will increase

C$.$ GAAP net income will increase

D$.$ None of the above are correct