All of the following are true of the number of days' sales uncollected ratio except:

Select one:

a$.$ Is most effective in evaluating the cash sales of a company.

b$.$ Can be used for comparisons to other companies in the same industry.

c$.$ Can be used for comparisons between current and prior periods.

d$.$ Reflects the liquidity of receivables.

e$.$ Measures how much time is likely to pass before the current amount of accounts receivable is received in cash.