Which of the following statements is FALSE? Select one: O a. When sales are concentrated during a few months, sources and uses of cash are also likely to be seasonal. O b. Firms with seasonal cash flows may find themselves with a surplus of cash during some months that is sufficient to compensate for a shortfall during other months. However, because of timing differences, such firms often have short-term financing needs. OC. A company forecasts its cash flows to determine whether it will have surplus cash or a cash deficit for each period. O d. Positive cash flow shocks cannot create short-term financing needs