A firm needs to raise cash and at the same time reduce the level of its accounts receivable. This firm would likely benefit most by _______________________.

A. Obtaining an unsecured short-term loan.

B. Applying for a committed line of credit.

C. Assigning its receivables on a short-term loan.

D. Factoring its receivables.

E. Securing any short-term credit with a blanket inventory lien.