You are auditing Canyon Outdoors and given the following three transactions, which of them are related party transactions that need to be disclosed in the financial statements? Explain the reason (2 points). 1. Canyon Outdoors's lease (rental) for its main stores is with York Properties, which is a real estate firm owned by Mr. Smedes. Mr. Smedes is a member of Canyon Outdoer's board of directors. 2. Short-term loans are provided to Canyon Outdoors by Cameron Bank. Ms. Suzanne is the loan officer assigned by Cameron Bank to work with Canyon Outdoor. Ms. Suzanne is the wife of the largest investor in Canyon Outdoor. 3. Canyon Outdoors's board of directors consists of several individuals who own stock in the company. At a recent board meeting, the board approved its annual dividend payment to the shareholders effective June 1, 2023