A company you are analyzing shows a large increase in the value of Accounts Receivable. Yet when you calculated the Days Sales Outstanding, you noticed that it stayed the same as the previous year at 30.0 days. What would explain this?

• A. Customers are paying their bills later than usual.
• B. Management has done a poor job of managing their collections.
• C. Sales have probably increased.
• D. Sales have probably decreased.