Read the following statements (i) "Working capital is the amount of funds necessary to cover the cost of operating the enterprise." (ii) "Circulating capital means current assets of a company that are changed in the ordinary course of business from one form to another."

• A. (i) and (ii) both are correct.
• B. (i) and (ii) both are false.
• C. (i) is correct but (ii) is false.
• D. (i) is false but (ii) is correct.