A firm has 42 Days of Sales In Receivables. Which of the following is/are true regarding that ratio?

A. That is an excellent Ratio Value, management should be commended

B. That Ratio Value should be evaluated based on its trend over several years.

C. The Ratio Value should be evaluated with regard to the firms credit policy.

D. The Ratio Value should be evaluated based on benchmarks of for the firms industry

E. B, C and D are all true