Looking forward to next year, if digby’s current cash balance is $17,624 (000) and cash flows from operations next period are unchanged from this period and digby takes only the following actions relating to cash flows from investing and financing activities: issues 100 (000) shares of stock at the current stock priceissues $200 (000) of long-term debtpays $40 (000) in dividendswhich of the following activities will expose digby to the most risk of needing an emergency loan? (a) liquidates the entire inventory(b) sells $5,000 (000) of their long-term assets(c) purchases assets at a cost of $15,000 (000)(d) retires $20,000 (000) in long-term debt