Looking forward to next year, if Baldwin's current cash balance is $27,641,490 and Cash Flows From Operations next period are unchanged from this period, which of the following activities will expose Baldwin to the most risk of needing an emergency loan?

A) Issues 10,000 shares of stock at the current stock price B) Sells $10,000,000 of their Long-Term Assets C) Retires $10,000,000 in Long-Term Debt D) Purchases assets at a cost of $25,000,000