Jefferson City Computers has developed a forecasting model to determine the additional funds it needs in the upcoming year. All else being equal, which of the following factors is likely to increase its external funds needed $($EFN$)?$

A sharp increase in its forecasted sales and the company's foxed assets are at full capacity.

A reduction in its dividend payout ratio.

The company reduces its reliance on trade credit that sharply reduces its accounts payable.

Statements a and b are correct.

Statements a and c are correct.