In this task, you are given a context and four options. Each option is a suggested ending for the context. You should read the context and pick the best ending for the context. Please answer with "A", "B", "C", and "D".
Q: [header] How to calculate working capital [title] Calculate current assets. [step] Current assets are assets that a company will convert to cash within one year. These assets include cash and other short-term accounts. <sep> (A) You might also indicate that all of the current vehicles in the future are assets, such as a first-apartment building. Remember that the number of assets will vary depending on the assets in the company and where they are located. (B) If you want to lose all of your financial credits, the assets you should transfer to cash are : [substeps] Cash accounts interest-only by default. Financial institutions may try to compensate you for these losses. (C) Because diversification is a crowdfunding program, it is important to determine and calculate current assets before you launch a new project. [substeps] You can find detailed currency exchange plans on you by searching the international exchange exchange commission and taxable capital. (D) For example, accounts receivable, prepaid expenses and inventory would all be current assets. [substeps] You can usually find this information on a company's balance sheet, which should include a subtotal of current assets.
A:
D