Below Are the Year-End Balance Sheets for Wolken Enterprises

Below are the year-end balance sheets for Wolken Enterprises:

Wolken has never paid a dividend on its common stock, and it issued $2, 400, 000 of 10-year non-callable, long-term debt in 2012.As of the end of 2013, none of the principal on this debt had been repaid.Assume that the company's sales in 2012 and 2013 were the same.Which of the following statements must be CORRECT?

A) Wolken increased its short-term bank debt in 2013.
B) Wolken issued long-term debt in 2013.
C) Wolken issued new common stock in 2013.
D) Wolken repurchased some common stock in 2013.
E) Wolken had negative net income in 2013.