Which Internship Is Better For Summer After Freshman Year

I have a good problem that I want to get some insight from you on. I'm a freshman in college and I have 2 possible options for an internship this upcoming summer.

1.) A position as an intern at a top 100 accounting firm in the valuation department.This firm has offices in Illinois, Indiana, Kentucky, and California. I was told I will still be doing a lot of accounting work but they would get me on as much valuation work as possible. I know someone who works at the firm so that's how I was able to get the offer.
2.) A position at a startup firm that provides CFO/COO duties for investment firms. The group started in January of this year and has doubled in size since then. I know someone who works at the firm so that's how I was able to get the offer. I would be their first intern if I interned in the summer. Here is a description of their firm - xxxxx xxxxx Investment Solutions performs virtually every function that an in-house CFO and/or COO would provide, such as a range of financial services, including bookkeeping and record-keeping, cash management, fee calculations and billing, audit coordination, tax compliance and coordination, and service provider oversight and relationship management. The company's target clients are investment managers in the hedge fund, CTA, private equity fund, venture capital, and other investment industries.

Which opportunity do you think would be better to accept for improving my chances at breaking into IB as well as for optionality after IB? Also, I can most likely do one this summer and one next summer if they are both good internships to have and I don't find anything better. If you advise to do both, which should I do this summer and which next.