You are preparing JT Engineering's financial statements. As part of a bond issue, JT has a dividend restriction in place that limits the dividends paid to its shareholders. How should you include the information related to this restriction in JT's financial statements? Select answer from the options below In the notes to the financial statements as a fair value disclosure. In the notes to the financial statements as a change in accounting policy. As a capital management disclosure regarding externally imposed capital restriction in the notes to the financial statements. As a creditor claims disclosure in the notes to the financial statements.