On 30 September 2019, the last day of the company's financial year, Brian's Burgers places an order for 1,000 frozen burger patties to be delivered on 1 January 2020. Advise Brian on whether this der can be recognised as a trade payable in the statement of financial position at 30 September 2019. The reasoning for this decision should also be stated. Select one: a. No, as the liability cannot measurable in such a way that a faithful representation of the facts is achieved b. Yes, as the obligation cannot be avoided, c. Yes, as there is an obligation at the statement of financial position date: d. No, as the purchase of the patties will not result in the generation of economic benefits to the business