DURING $2024,$ SPLISH BROTHERS'S SALES INCREASED BY $26\mathrm{.}0\%.$ IF ACCOUNTS RECEIVABLE INCREASED BY $37\mathrm{.}0\%,$ THIS MAY INDICATE THAT

A$.$ THE COMPANY'S COLLECTION POLICIES HAEV BECOME MORE AGGRESSIVE.

B$.$ THE COMPANY'S MANAGEMENT IS FOCUSING ON CASH SALES.

C$.$ THE COMPANY MAYBE INCREASING SALES BY LOOSENING IS CREDIT POLICIES.

D$.$ THE COMPANY'S COLLECTIONS HAVE IMPROVED.