Select from the option list provided whether each of the following items related to the going-concern issue is most closely related to a certain type of condition or event. Each choice may be used once, more than once, or not at all. A court has determined that a key manufacturing process infringes on another company's patent. Negative trends Financial difficulties Internal matters External mattersSelect from the option list provided whether each of the following items related to the going-concern issue is most closely related to a certain type of condition or event. Each choice may be used once, more than once, or not at all. The company defaulted on bank loans and is trying to restructure the debts. Negative trends Financial difficulties Internal matters External matters