Which of the following assets (if any) are not part of a firm's working capital investment?

A) Cash
B) Accounts receivable
C) Inventory
D) None of the above

Working Capital Investment

Funds invested in a company's short-term assets, like inventory and accounts receivable, which are necessary for its day-to-day operations.

Accounts Receivable

Amounts owed to a business by customers for goods or services that have been delivered but not yet paid for.

Inventory

The total amount of goods and materials held in stock by a business, part of the company's current assets.