127.Assuming that we can earn a 13.5% return on accounts receivable, which of the following actions to finance an increase in our accounts receivable balance would be optimal? A. a reduction in marketable securities that are earning a return of 12.2% B. a decrease in inventories that are earning a 17.6% return C. an increase in bank loans that would cost us 14.5% D. an increase in accounts payable that would cost our firm 15%