Assume Coles will have surplus cash of $50 million by the end of this month. However at the beginning of next month, Coles will have to pay $100 million to supplies for inventory. This inventory is forecasted to be sold within one month. Select one of the following financial instruments that you think is most appropriate to fund this need.

A. Issue 60 days commerical paper to the value of $100 million

B. Issue 30 days commerical paper to the value of $50million

C. Issue bonds worth of $50 million which has a minimum term of 5 years

D. Raise new share capital and sell it to the public