Which of the following is a sign of a potential problem with a business loan?

A$.$ Changes in the methods used to account for inventory, depreciation and other items

B$.$ All of the other responses are signs of problems with the loan

C$.$ Timely receipt of financial statements from the company with a loan

D$.$ Increases in the stock price of the company that has a loan

E$.$ Increases in earnings for each of the last three years of a company