Answer: Implementing an efficient cash management system

**Explanation:** - **Option A (Incorrect):** Liquidating assets, such as disposing of outdated assets, may disrupt normal business operations by reducing productivity. Primary sources of liquidity should not interfere with the company's regular activities. - **Option B (Correct):** Primary sources of liquidity are the most readily accessible resources for a company. An efficient cash management system ensures effective handling of cash flows, making it a primary source of liquidity. Decentralized collection processes, for example, can tie up cash, so an optimized system is crucial. - **Option C (Incorrect):** Restructuring debt agreements to defer payments may indicate financial distress and come at a high cost. Such actions can negatively impact normal operations and are not considered primary sources of liquidity.

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