36. An auditor believes there is substantial doubt about an entity’s ability to continue as a going concern for a reasonable period of time. In evaluating the entity’s plans for dealing with the adverse effects of future conditions and events, the auditor most likely would consider, as a mitigating factor, the entity’s plans to

a. Purchase production facilities currently being leased from a third party.

b. Postpone expenditures to upgrade its information technology system.

c. Pay cash dividends that are in arrears to the preferred stockholders.

d. Increase the useful lives of plant assets for depreciation purposes.