Identify where the following items will appear in a company's annual report: Management's Discussion and Analysis (MD\&A), notes to the financial statements, or the auditor's report, or indicate that the item is not disclosed.

a. A comment that the statements are presented in conformity with generally accepted accounting principles

b. A discussion about new products to be introduced next year

c. A quantitative summary of property, plant, and equipment appearing on the balance sheet

d. The salaries of every employee