Management of an entity has prepared its financial statements as a going concern for the year 2019. If the entity becomes non- viable due to pandemic in 2020, select two appropriate statements on the management's responsibility I. Management's judgement was appropriate II. Management's judgement was inappropriate III. Management has no information about the pandemic IV. Management has sufficient information about the pandemic O a. II, IV O b. II, III O c. I, III O d. I, IV