4. Which of the following is a current obligation?

to. A long-term debt that expires the next accounting period which will be paid with the cash of a sinking fund. b. A long-term debt that expires the next accounting period which will be canceled with what is obtained from the issuance of a new long-term debt before the issuance of the financial statements. c. A long-term debt that expires the next accounting period which will be canceled with the issuance of common shares before the issuance of the financial statements. d. None of the above.