Match each of the following financial statement disclosure excerpts, a through e$,$ with one of the six disclosure options where we would likely see the excerpt. Assume financial statements have a report date of December $31$ of the current year Disclosure options Disclose as a separate note on the summary of significant accounting Disclose as a separate note on fair value Disclose as a separate note on related parties Disclose as a separate note on subsequent events Disclose as a separate note on errors, fraud, or illegal acts Disclose as a separate note on a subject not indicated in the above Financial Statement Disclosure Excerpts a The company is subject to a variety of legal actions arising in the ordinary course of business, which are subject to uncertainties The company carries its inventories at the lower of cost generally determined under the last first$-$out method$)$ or market After year$-$end $,$ but before the financial statements are releasedthe company entered into a new credit agreement that provides for $100,000$ d Prior to year endthe company agreed to lend $$200,000$ to one of its subsidiaries e Property and equipment accounts are depreciated on a straightline basis over their useful lives based on management's estimates Financial Statement Disclosure Excerpts Disclosure options $44$