Suppose a firm issues debt and then enters into one or more swaps where the firm makes floating dollar receipts. The firms most likely motive for entering into the swap is to -Transform ST $-denominated debt into LT $-denominated debt

A- Transform LT $-denominated debt into ST $-denominated debt

B- Transform LT $-denominated debt into ST $-denominated debt

C-Transform LT $-denominated debt into LT $-denominated debt

D- Transform LT $-denominated debt into ST $-denominated debt