Day & Co's Trade Payables Increased by 6% Between 20X4

Multiple Choice

Day & Co's trade payables increased by 6% between 20X4 and 20X5.Which one of the following is a plausible explanation for the increase?

A) The government has increased indirect taxation rates.
B) Prices of raw materials have decreased during the year.
C) The business is taking longer at the end of 20X5 to pay its current liabilities than at the end of 20X4.
D) The business is taking longer to collect amounts due to it at the end of 20X5 compared to 20X4.