It kind of sounded like you were trying to throw the accountant under the bus for some reason.  

The banker should say yes or no (in my experience it would have to be an awful idea for a banker to say no) and the accountant should just tell you the numbers.  
Make your decision and live with it.   Don’t blame the markets, don’t blame poor crops.   Blame yourself for poor marketing, lack of diversification or outspending your crop insurance coverage.