Last Year,Allen Company's Average Collectionperiod for Accounts Receivable Was 40

Multiple Choice

Last year,Allen Company's average collectionperiod for accounts receivable was 40 days; this year,it increased to 60 days.Which of the following would most likely account for this change?

A) A decrease in accounts receivable relative to sales.
B) A decrease in sales.
C) A relaxation of credit policies.
D) An increase in sales.