Moore Furniture Inc., a public company, has experienced a consistent 5% increase in net income over the past three years. Moore's management team is under a lot of pressure from investors to maintain its earnings ratios. In order to do so, the CEO could manipulate net income in order to manager the earnings of the company. Which one of the following is not a method typically used to manage earnings?

A. Acquire a related business to allow management the opportunity to restructure transactions.

B. Move up the timing related to the launch of a new product that has a huge demand.

C. Engage in research and development projects to entice investors.

D. Recognize revenues prematurely from sales promotions with retailers.