Cole Pharmaceuticals has been sued for damages as the result of accidental deaths caused by a newly released drug. The lawsuit has already cost them $1.6 million, and they expect additional related lawsuits to cost them $7.4 million. Therefore, Cole restricted $5 million in cash to partially cover the costs of the lawsuits. Cole would likely disclose the relationship between the restricted cash and the lawsuit liabilities with a

• A: parenthetical explanation.
• B:supporting schedule.
• C:note.
• D:cross-reference.