When developing a credit scoring report, many variables would be considered. Which of the following best represent the major factors Dun & Bradstreet (D&B) would examine?
A. the financial statements, satisfactory or slow payment experiences, negative public records (suits, liens, judgments, bankruptcies)
B. the company's cash balances, return on equity, and its average tax rates
C. the age of the company, the number of employees, the level of current assets
D. the age of the management team, the dollar amount of sales, net profits, and long-term debt