The goal of working capital management is to A) achieve a balance between a firm's non—current assets and non-current liabilities B) achieve a balance between short—term and long-term assets so that they add to the achievement of a firm's overall goals C) achieve a balance between short—term and long—term liabilities so that they add to the achievement of a firm's overall goals D) achieve a balance between profitability and risk that contributes positively to a firm's value