Which one of the following statements concerning market and book values is correct? A. The market value of accounts receivable is generally much lower than the book value of those receivables. B. The current book value of equipment purchased last year is equal to the initial cost of the equipment. C. Book values represent the amount of cash that will be received if an asset is sold. D. The market and book values of current assets tend to be relatively equal. E. The market value of fixed assets will always exceed the book value of those assets.