A company entered into a financing arrangement with a bank, which allows the company to settie the

amount owed to its suppliers through the bank. The company repays that amount to the bank in the

following period. The motivation for the company's behaviour is mort ikely to

A$.$ improve its current ratio.

B$.$ manage the finaneial leverage of the company

C$.$ improve is relations with its suppliers

D$.$ manage the timing of operating cash flows