Financial information required in quarterly reports filed with the SEC includes all of the following except:

Select one:

A. Balance sheets at the end of the quarter and the end of the prior fiscal year.

B. Statement of income and comprehensive income for the current quarter and the same quarter of the prior year.

C. Year-to-date statement of income and comprehensive income for the current quarter and the same quarter of the prior year.

D. Statement of cash flows for the current quarter and the same quarter of the prior year.

The Division of Corporation Finance primarily:

Select one:

A. Monitors trading activity to identify instances of fraud.

B. Administers insider trading sanctions.

C. Administers the disclosure requirements of the securities laws.

D. Sets standards for audits and auditors.