Match each of the following financial reporting items a through j from a company with a December 31, 2020, year-end with one of the following four reporting options: Reporting Option 1. Disclosed as part of the summary of significant accounting policies note. 2. Disclosed as a separate note. 3. Reported on the face of the balance sheet. 4. Not reported as part of the financial statements and accompanying notes. Financial Reporting Item a. Separate reporting of current and noncurrent liabilities. 2 b. Bond issuance that took place on January 10, 2021. 2 c. Use of straight-line method to amortize a patent (intangible asset with a finite life). d. Sale of property to a sibling of the CEO (Chief Executive Officer). e. Use of the average cost method to account for inventory. f. Management's discussion and analysis of financial condition and results of operations. 2 g. The balance of inventory on December 31, 2021, and 2020. h. Explanation of how the allowance for doubtful accounts was estimated. i. Components of pension costs and a description of assumptions used to estimate pension liability. 4 j. Number of shares of common stock issued and outstanding. 1 1 2 1 1 1