27.Juan, CPA, believes there is substantial doubt about the ability of Peter Co. to continue as a going concern for a reasonable period of time. In evaluating Peter's plans for dealing with the adverse effects of future conditions and events, Juan most likely would consider, as a mitigating factor, Peter's plan to a. Postpone expenditures for research and development projects b. Purchase production facilities currently being leased from a related party c. Strengthen internal controls over cash disbursement d. Discuss with lenders the terms and loan agreements