In a substantive approach for a high-risk entity, which formula represents AR(Low)?

• A. AR(Low) = IR(Low) x CR(Low) x DR(High)
• B. AR(Low) = IR(High) x CR(Low) x DR(High)
• C. AR(Low) = IR(Low) x CR(High) x DR(Low)
• D. AR(Low) = IR(High) x CR(High) x DR(Low)

Answer: (D)