Which of the following statements is(are) correct? I. A major difference between financial planning and forecasting is that financial planning is equally concerned with less likely outcomes. II. Based on trade-off theory, less risky firms out to have a greater amount of debt financing. III. NWC changes by a greater percentage than the change in sales, but the change is linear in nature. IV. A dividend increase may be used as a signal of a firm's good prospects A. I and IV B. III C. I, II, and IV D. All of the above