Which of the statements below is considered incorrect regarding the relationship betweem depreciation and cash? OA Depreciation is an allocation of the cost of an asset to the periods in which the asset is used. OB Accumulated depreciation is not a pile of cash waiting to be used. OC Recording depreciation expense provides a means of setting aside cash for the replacement of an asset OD. Depreciation does not generate cash Short-term liquidity is a company's ability to: OA turn accounts receivable into cash OB sell inventory OC shift current liabilities into long-term liabilities OD pay current liabilities as they become due