Which of the following account relationships is/are correct?

I) The relationship between sales and sales returns/allowances is directly proportional.

II) The relationship between sales and cost of goods sold is directly proportional.

III) The relationship between sales and accounts receivable is inversely proportional.

IV) The relationship between sales and inventory is inversely proportional.

Group of answer choices

A. I and II only.

B. I, II, and III.

C. II only.

D. II and IV only.