The Impromptu Party Company Has Estimated All Their Cash Inflows

The Impromptu Party Company has estimated all their cash inflows and outflows for the coming quarter. The quarterly income statement indicates a strong profit but the cash budget indicates a problem with operations giving a shortfall in the cash balance. Why might there be a problem and how might it be solved?

A) cash inflows are too large and they will need to invest in marketable securities.
B) cash inflows and outflows are not synchronized with outflows occurring before the inflows. They should arrange a line of credit with the bank.
C) quarterly taxes are making the company unprofitable and siphoning of all the cash. They need to charge more expenses to reduce taxes.
D) the company has too many loans outstanding requiring several different payments. They should a new long-term loan and consolidate all the others.