Since Mike works as a financial manager for Hoosier Engine, Inc. in the working capital management team, his major responsibility is to manage the ____________________ of the firm.

I. note payable

II. long-term debt

III. accounts payable

IV. accounts receivable

V. plant and equipment

• all of them are including in working capital management

• I, III, and IV only

• II and IV only

• I and II only