This question has been deactivated. Please do not rely on the content/concept discussed in this question as it might be outdated or inaccurate. Due to the volume of feedback, it is not possible for us to discuss the reason for deactivation in detail. Which of the following conditions or events most likely would cause Shield Company's management to disclose that there is substantial doubt the entity will be able to continue as a going concern? O A. Accounts receivable are pledged as collateral. O B. Arrearages in preferred stock dividends are paid. O C. Restrictions on the disposal of principal assets are present. O D. Usual trade credit from suppliers is denied