Which of the following statements is FALSE? tion Select one: O a. Following the matching principle should, in the long run, help minimize a firm's transaction costs. O b. In a perfect capital market, the choice of financing is irrelevant; thus how the firm chooses to finance its short- term cash needs cannot affect value. O c. A portion of a firm's investment in its accounts receivable and inventory is temporary and results from seasonal fluctuations in the firm's business or unanticipated shocks. O d. The matching principle indicates that the firm should finance permanent working capital with short-term sources of funds