For each of the following, indicate whether the statement relates to managerial accounting or financial accounting:

a$.$ Helps investors make investment decisions. $$

b$.$ Provides detailed reports on parts of the company. $$

c$.$ Helps in planning and controlling operations. $$

d$.$ Reports must follow Generally Accepted Accounting Principles $($GAAP$).$

e$.$ Reports audited annually by independent certified public accountants. $$