Which of the following factors should Kellogg Systems Inc. include in a capital budgeting analysis? Check all that apply.

A.) Kellogg expects its accounts receivable to decrease by $50,000 as a result of a project.

B.) Kelloggs preferred stock pays $250,000 in dividends each year.

C.) Kellogg buys most of its raw materials on credit, causing its accounts payable to increase by $60,000.

D.) Kelloggs annual interest expense is $3 million, which is partly due to debt raised for a project.