Which one of the following statements concerning liquidity is correct? A. If you can sell an asset in 18 months, it is a liquid asset. B. If you can sell an asset next year at a price equal to its actual value, the asset is highly liquid. C. Trademarks and patents are highly liquid. D. The less liquidity a firm has, the lower the probability the firm will encounter financial difficulties. E. Statement of financial position accounts are listed in order of decreasing liquidity.