Indicate whether each of the following actions is related to
(a) Managing cash needs,
(b) Setting credit policies,
(c) Financing receivables, or
(d) Ethically reporting receivables:
1. Selling accounts receivables to a factor
2. Borrowing funds for short-term needs during slow periods
3. Conducting thorough checks of new customers' ability to pay
4. Making every effort to reflect possible future losses accurately