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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:

def refactor_ifs(stmnt, ifs):
    '''
    for if statements in list comprehension
    '''
    if isinstance(stmnt, _ast.BoolOp):
        test, right = stmnt.values
        if isinstance(stmnt.op, _ast.Or):
            test = _ast.UnaryOp(op=_ast.Not(), operand=test, lineno=0, col_offset=0)

        ifs.append(test)

        return refactor_ifs(right, ifs)
    return stmnt