What is the impact of sales growth on Digitronics' borrowing needs?

A) the business has no long-term sales growth and no seasonal sales peak, so there is no borrowing caused by sales growth.

B) the business has both long-term sales growth and a seasonal sales peak, which reduces its need to borrow.

C) the business has long-term sales growth and a seasonal peak, both of which are potential borrowing causes

D) the business has high long-term sales growth, which is potential borrowing cause, but it has no seasonal sales peak

Part B Digitronics, Inc. Digitronics, Inc. Balance Sheet on $000s) As At December 32. 20Y4 ASSETS Accounts receivable Inventory Other current assets s 320 2,350 1,600 175 4,445 Total current assets Not fixed assets Other assets TOTAL ASSETS 7,750 300 $ 12,495 LIABILITIES AND EQUITY Current liabilities Current portion-LTD Short-term bank debt Accounts payable Accrued expenses Other current liabilities $ 691 2,370 1,375 1,114 420 5,970 Total current liabilities Long-term debt 4,660 1,865 TOTAL LIABILITIES AND EQUITY12,495 Owners' equity