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

A. Contribution of additional equity by the owners

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

C. Collection of receivables on their due dates

D. Receipt of customer deposits upon placement of orders