Freddie's Fried Fish Fillets is preparing its financial statements for the year end. The company has a $5 million line of credit with Best Bank. In preparing the debt footnote, the company wants to identify the name of the bank. Which of the following is true: a. The company must disclose the bank's name b. The company is precluded from disclosing the name of the bank c. There is nothing that restricts the company from disclosing the bank's name d. The company is permitted to identify the name of the bank in supplementary information only