Other things held constant, which of the following actions would increase the need for a company to borrow money in the short-term? I. Extending more credit to customers II. Increasing accounts receivable turnover III. Expensing advertising expenses rather than capitalizing them IV. Contributing more to pension plan

	a.	I and IV
		b. I, II, and III
	c.	I and III
	d.	I, III, and IV