Gerrard Construction Co. is an excavation contractor. The following summarized data (in thousands) are taken from the December 31, 2016, financial statements:

For the Year Ended December 31, 2016:
Net revenues	$	30,200
Cost of services provided		12,000
Depreciation expense		6,000
Operating income	$	12,200
Interest expense		3,100
Income tax expense		3,600
Net income	$	5,500
At December 31, 2016:
Assets
Cash and short-term investments	$	3,200
Accounts receivable, net		9,600
Property, plant, and equipment, net		78,400
Total assets	$	91,200
Liabilities and Stockholders' Equity
Accounts payable	$	1,300
Income taxes payable		1,900
Notes payable (long term)		46,300
Paid-in capital		12,000
Retained earnings		29,700
Total liabilities and stockholders' equity	$	91,200

At December 31, 2015, total assets were $81,000 and total stockholders' equity was $37,000. There were no changes in notes payable or paid-in capital during 2016.

a. From the above income statement and balance sheet for Gerrard Construction Co. What other financial statements are required?

-Statement of cash flows

-Statement of changes in stockholders' equity

-Both statement of cash flows and statement of changes in stockholders' equity

-None

b. Indicate the note disclosures that should be provided by Gerrard Construction Co. (Select all that apply.)

-The effects of accounting changes

-Pension and post-retirement plans

-Contingencies and commitments

-Events subsequent to the balance sheet

-Change in equity

-Number of employees

-Gross profit & Net profit

-Company's effective income tax rate

-Details of the company's employee benefit

-Significant accounting policies

-Earnings per share