Which of the Following Is Not a Reason That the Relationship

Multiple Choice

Which of the following is not a reason that the relationship between current and non-current assets important?

A) Firms having too much funds tied up in non-current assets can lead to business failure.
B) In case of financial difficulty, non-current assets are often difficult to sell.
C) It shows the ability of the business to pay long-term obligations.
D) Converting non-current assets to cash often results in a loss to the business.