Which of the Following Reasons Should Not Be Considered in Order

Which of the following reasons should not be considered in order to explain why the receivables appear to be abnormally high?

A) Sales volume expanded materially late in the year.
B) Receivables have collectibility
C) The company seasonally dates invoices.
D) Material amount of receivables are on the installment basis.
E) Sales volume decreases materially late in the year.