Which of the Following Statements Is Correct

Which of the following statements is correct?

A) A lockbox system is an example of concentration banking.
B) For a firm that has many divisions or plants operating over a wide geographic area, payables centralisation offers little benefit.
C) If a firm increases its disbursement float, its net float will also increase, other things held constant.
D) There are no actions a firm can take to improve its synchronisation of cash flows.
E) A lockbox system does not affect collections float.