Writing Improvement Exercise: Implying Bad News

Your Task.
Revise the following statements to imply the bad news. If possible, use passive-voice verbs and subordinate clauses to further de-emphasize the bad news.
a. We cannot ship our fresh fruit baskets c.o.d. Your order was not accompanied by payment, so we are not shipping it. We have it ready, though, and will rush it to its destination as soon as you call us with your credit card number.
b. Unfortunately, we find it impossible to contribute to the fund-raising campaign this year. At present all the funds of my organization are needed to lease new equipment and offices for our new branch in Richmond. We hope to be able to support this endeavor in the future.
c. Because of the holiday period, all our billboard space was used this month. Therefore, we are sorry to say that we could not give your charitable group free display space. However, next month, after the holidays, we hope to display your message as we promised.