The Percentage of Sales Method

The percentage of sales method:

A) requires that all accounts grow at the same rate.
B) separates accounts that vary with sales and those that do not vary with sales.
C) allows the analyst to calculate how much financing the firm will need to support the predicted sales level.
D) Both requires that all accounts grow at the same rate; and separates accounts that vary with sales and those that do not vary with sales.
E) Both separates accounts that vary with sales and those that do not vary with sales; and allows the analyst to calculate how much financing the firm will need to support the predicted sales level.