The Working Capital Format Is One Possible Format for Presenting $\quad$

Multiple Choice

The working capital format is one possible format for presenting a statement of changes in financial position. Which of the following formats is (are) also theoretically acceptable?
Cash $\quad$ Quick Assets

A) acceptable $\quad$ Not acceptable
B) Not acceptable $\quad$ Not acceptable
C) Not acceptable $\quad$ Acceptable
D) Acceptable $\quad$ Acceptable