A flexible short-term financial policy: OA) Tends to decrease the amount of current assets held by a firm. B) Applies only to firms that strictly limit their credit sales. C) Is designed to utilize short-term external financing to fund all of the seasonal increases in current assets. OD) is associated with firms where the carrying costs are considered to be less than the shortage costs. E) Applies mostly to firms where the shortage costs tend to be less than the carrying costs