请问一下AC分别错在哪里了？

问题如下：

Which of the following will be the most likely consequence if a company with constant sales slows down the rate of payments to its vendors?

选项：

A.Cost of goods sold will increase. B.Days sales payable will increase. C.Accounts payables will decrease.

解释：

Days sales payable (DSP) is a metric that measures the extension of payables. The metric is calculated by taking the end-of-period accounts payables divided by the cost of goods sold, multiplied by the number of days in the period. As a company slows down payments, accounts payables increase while costs of goods sold and number of days in the period remain constant. Consequently, DSP will increase.