Borsalino is a clothing & accessories retailer in Milan, Italy. Borsalino's balance sheet distinguishes between current and noncurrent items and presents a subtotal for current assets and liabilities. Borsalino's balance sheet is referred to as

Select one:

a$.$ a classified balance sheet

b$.$ an unclassified balance sheet

c$.$ a liquidity$-$based balance sheet

d$.$ a common size balance sheet