A company makes a strategic decision to increase sales by offering extended terms to customers, expecting their average collection period to grow permanently from 30 to 45 days. A loan made to finance additional working capital could be repaid from all of the following sources EXCEPT:

A. Additional capital contribution by owners

B. Proceeds from the sale of a long-term investment

C. Collection of accounts receivable on their due dates

D. Receiving deposits from customers when placing orders