Current maturities of long-term debt and the use of short-term debt to finance fixed assets are:

A. Current liabilities but are unaffected by changes in working capital policy because they resulted from short-term financing decisions.

B. Current liabilities and are affected by changes in working capital policy because they resulted from long-term financing decisions.

C. Current liabilities but are unaffected by changes in working capital policy because they resulted from long-term financing decisions.

D. Long-term liabilities but are unaffected by changes in working capital policy because they resulted from long-term financing decisions.