Which of the following contains an unlikely relationship?

Question 100 options:

A)	Cash receipts from customers are related to sales revenues and changes in accounts receivable.

B)	As sales increase, the analyst would expect to see cost of goods sold decrease, as well as, selling, general and administrative expenses.

C)	As cost of goods sold increases, the analyst would expect to see changes in inventories and accounts payable.

D)	The more CAPEX a company has made in the past, the more depreciation the company will see in the future.