: After the bankruptcy, the parties that had provided financing to Corvus Company determined that Corvus Company has intentionally misstated its financial statements by recording fictitious revenues and accounts receivable. These parties decided to file suit against Santiago for failure to identify the fictitious revenues and accounts receivable. Considering the three types of third parties identified in (a), how would you classify (1) Maryland National Bank, (2) Regional State Bank, and (3) Newport Equity Partners