In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: ( b ) Within thirty ( 30 ) days after the last day of each month , deliver to Agent " Flash Reports ", which shall include : ( i ) a summary of cash balances , ( ii ) aged listings of accounts receivable and accounts payable ( by invoice date ), and ( iii ) a summary of revenue and net income received by Borrower which shall be certified by a Responsible Officer and in a form acceptable to Agent .
Answer:
Borrower, PER