Alderson Metals Is Compiling a Cash Balance Projection by Quarter

Alderson Metals is compiling a cash balance projection by quarter for next year.Which one of the following adjustments to this projection will decrease the cumulative surplus?

A) Reducing payroll costs from its current projection amount
B) Decreasing the accounts receivable period by changing the firm's credit policy effective the first of next year
C) Receiving more favorable credit terms from the firm's suppliers
D) Increasing the dividend per share on the firm's outstanding common stock
E) Refinancing the firm's long-term debt at a lower interest rate