A company entered into a financing arrangement with a bank, which allows the company to settle 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 most likely to:

A$.$ manage the timing of operating cash flows

B$.$ improve its current ratio.

C$.$ improve its relations with its supplicers

D$.$ manage the financial leverage of the company