Please help me , I have only 10 minutes, please answer very fast please

I need the final answers only without explain

CHOICE (4 POINTS) Write the correct answer letter for the following questions in the space provided below. Use Capital letters (A, B, C or D): Question No. Answer 1 2 3 4 1. Which of the following is not a condition necessary to exclude a short-term obligation from current liabilities? A. Intend to refinance the obligation on a long-term basis. B. The date of agreement to refinance or actual refinancing to be reached before the balance sheet date. C. Unconditional right to defer settlement of the liability for at least 12 months. D. Subsequently refinance the obligation on a long-term basis. 2. Bahrain Company issued bonds with a maturity amount of $2,000,000 and mature in 10 years from date of issue. If the bonds were issued at a premium, this indicates that: A. The market rate of interest exceeded the stated rate. B. The stated rate of interest exceeded the market rate. C. The market and stated rates are equal. D. No necessary relationship exists between the two rates