1. OMAHA, Inc. closes the books on December 31 of each year and usually posts its 10K before the end of January of the following year. In the first meeting of January 2022, the vice president commented the following related to the presentation of two promissory notes (note payable) in the Statement of Financial Position of December 31, 2021: Comment 1: The loan of $50,000 that matured on December 30 January 2022, it was refinanced with the same bank on January 2, 2022. The due date of the new note is June 30, 2022. Therefore, we must present the $50,000 as long-term debt in the Balance Sheet. 2021. Comment 2: The $100,000 loan with Banco Insular expires on January 25, 2022. However, we already have a firm agreement (not subject to change) with Banco Insular to refinance the $100,000 over two years. We estimate that the documentation and signing process for this refinancing will be completed in the first weeks of February, after publishing the 10k of 2021, therefore, we must present the $100,000 as short-term debt in the 2021 Statement of Situation Do you agree or disagree with both comments? a. Agree only with Comment 1. b. Agree only with Comment 2. C. disagree with both d agree with both