Plimpton Sales presents income statements for the first three months of this year. Revenues are $1,000,000 in January. S1,200,000 in February, and $1,400,000 in March, while expenses total S800,000 in January, $900,000 February, and $1,000,000 in March. Despite the positive net income, the controller believes Plimpton Sales needs to arrange short- tmfinacing of $300,000 to make payroll the next month. Which of the following slatements is MOST corecl? A. The controller must have made a mistake since the company's net income for the three months is $900,000 OB. The company's accounts receivable balance has increased and the accounts payable balance has decreased over the past three months. O C. The company's accounts receivable balance has decreased over the past three months OD The company's accounts payable balance has increased over the past three months