In an effort to stimulate sales, your borrower decided in early 20Y1 to relax credit standards for new customers. Which of the following changes on the 20Y1 financial statement would probably NOT be caused by that policy change?

A. An increase in accounts receivable days on hand

B. An increase in the provision for bad debts as a percentage of sales

C. A decrease in accounts payable days on hand

D. An increase in credit sales