Which one of the following statements concerning net working capital is correct?

A$.$ The lower the value of net working capital the greater the ability of a firm to meet its current obligations.

B$.$ An increase in net working capital must also increase current assets.

C$.$ Net working capital increases when inventory is sold for cash at a profit.

D$.$ Firms with equal amounts of net working capital are also equally liquid.

E$.$ Net working capital is a part of the operating cash flow