5 . Which will demonstrate an agreement to refinance ( choose the incorrect one ) ?( a ) Long-term obligation has in fact been issued before the issuance of thefinancial statements for the purpose of refinancing( b ) Equity security has in fact been issued before the issuance of the financialstatements for the purpose of refinancing( C ) Before the issuance of the financial statements , the enterprise has in factentered into a financing agreement that clearly permits the enterprise torefinance the currently maturing long-term debt on a long-term basis( d ) Preferred stock I has in fact I been issued before the issuance of financialstatements for the purpose of obtaining working capitalD