Bugs Beware Pty Ltd was incorporated in $2018.$ Dan and Sue are the directors of the company. Dan is a pest controller by trade, and is responsible for both making Bugs Bewares pest repellent sprays and spraying customers commercial premises. Sue was the public relations manager of a public company. Since $2018,$ Sue has been responsible for managing public relations and finance matters of Bugs Beware.Since early $2024,$ Bugs Bewares business has not been going well and proper financial records have not been maintained. The money that Sue set aside to pay tax liabilities had been used for paying on$-$going expenses. However, Sue thought the company would be alright if it continued trading and had more customers. She continued to order chemicals from Bugs Bewares usual supplier, on the usual $30$ days credit terms. Dan had been focusing on making pest repellent sprays and spraying customers premises. He made no attempt to keep up to date with Bugs Bewares financial position and only learned about the position of the company in a meeting with Sue last week.Advise Dan as to whether he has breached any directors duties under the Corporations Act $2001($Cth$),$ and whether he will be personally liable to the creditors of the company.