Consider the case of Enron, which famously utilized Special Purpose Entities $($SPEs$)$ for off$-$balance$-$sheet financing. Enron established several SPEs to conceal its debt and inflate its financial performance. Despite the SPEs being separate legal entities, Enron maintained control over them through various means. Analyze the following statements regarding Enron's use of SPEs and determine their accuracy:

Statement $1$: Enron's SPEs were genuinely independent entities with no influence from the sponsoring company.

Statement $2$: Enron's utilization of SPEs allowed it to accurately reflect its financial health and debt levels on its statement of financial position.

Statement $3$: Enron's control over its SPEs was achieved solely through stock ownership.

Answer

a$.$

Statement $2$ and $3$ are accurate.

b$.$

Statement $1$ and $2$ are accurate

c$.$

Statement $1$ and $3$ are accurate.

d$.$

All statements are inaccurate.