If a Company's Sales Revenue Was $171,356 and Cash Collected

Multiple Choice

If a company's sales revenue was $171,356 and cash collected from customers was $167,803,which of the following would be consistent with this difference?

A) Accounts receivable could have decreased.
B) Cash payments could have been larger than the expense accounts.
C) Accounts receivable could have increased.
D) Cash payments could have been smaller than the expense accounts.