Exercise 3-10 (Static) Financial statement disclosures [LO3-4) The following are typical disclosures that would appear in the notes accompanying financial statements. For each of the items listed, indicate where the disclosure would likely appear-either in (A) the significant accounting policies note or (B) a separate note. (The first item is shown as an example.) 1. Inventory costing method 2. Information on related party transactions 3. Composition of property, plant, and equipment 4. Depreciation method 5. Subsequent event information 6. Measurement basis for certain financial instruments 7. Important merger occurring after year-end 8. Composition of receivables