Which of the following statements represents a cost incurred by a company when $$stretching$$ its accounts payable?

A: Payment after the due date may damage the company$$s credit rating.

B: Where the credit terms include a discount, there is an opportunity cost for failure to pay after the discount period.

C: Direct costs may be incurred if creditors impose $$bookkeeping charges$$ when accounts are prepaid.

D: All of the above.