21. What is the main reason that reserve funds are so critical for a certain governmental entities? A. It allows the government to have ready and available cash for its use if there is a downturn in the overall economy. B. It allows lending institutions to extend credit where the amount of the loan payment may not be in jeopardy for at least one year. C. It allows the lending institutions to have immediate collateral. D. It allows general creditors to have assurance that their current bills will be paid