Which of the following is a cause of cash flow issues?

Cash flow issues often arise when a business has insufficient cash available to meet its obligations, such as paying suppliers, employees, and other expenses. Slow collection of receivables directly contributes to cash flow problems because it delays the inflow of cash that the business needs. When customers are slow to pay their invoices, it creates a gap between when expenses are incurred and when cash is actually received, leading to potential liquidity issues.

In contrast, well-timed sales and high customer interest typically result in stronger cash inflows, as they indicate that the business is successfully generating revenue. Low interest rates, while they may impact borrowing costs, do not intrinsically cause cash flow issues; instead, they can actually help a business manage its financing more affordably. Therefore, slow collection of receivables is a clear and direct cause of cash flow issues.