Below are the 2018 and 2019 year-end balance sheets for Walker Inc.: 2018 Assets Cash Accounts receivable Inventories Total current assets Net fixed assets Total assets 2019 $200,000 864,000 2,000,000 $3,064,000 6,000,000 $9,064,000 $170,000 700,000 1,400,000 $2,270,000 5,600,000 $7,870,000 Liabilities and equity Accounts payable Notes payable Total current liabilities Long-term debt Common stock Retained earnings Total common equity Total liabilities and equity $1,400,000 1,600,000 $3,000,000 2,400,000 3,000,000 664,000 $3,664,000 $9,064,000 $1,090,000 1,800,000 $2,890,000 2,400,000 2,000,000 580,000 $2,580,000 $7,870,000 Walker has never paid a dividend on its common share, and it issued $2,400,000 of 10-year non-callable, long-term debt in 2018. As of the end of 2019, none of the principal on this debt had been repaid. Assume that the company's sales in 2018 and 2019 were the same. Which of the following statements must be correct? O a. Walker issued long-term debt in 2019. Ob. Walker issued new common shares in 2019. c. Walker repurchased some common shares in 2019. od Walker increased its short-term bank debt in 2019