Match the Form $10-K$ disclosure, report, $or$ item, $1$ through $13,$ with the list $of$ disclosures, a through $m.$

Form $10-K$ Disclosure, Report, $or$ Item

$1$ Auditors$$ report

$2$ Noncontrolling interest

$3$ Unqualified opinion

$4$ Required supplementary information

$5$ Statement $of$ financial position

$6$ Classified balance sheet

$7$ Current assets

$8$ Management$s$ Discussion and Analysis

$9$ Subsequent event

$10$ Current liabilities

$11$ Related party

$12$ Annual report $on$ Form $10-K$

$13$ Normal operating cycle

Description $of$ Disclosure

$a.$ Balances $of$ assets, liabilities, and equity $at$ a point $in$ time.

$b.$ Items expected $tobe$ realized $in$ cash within a year $or$ the normal operating cycle $if$ longer.

$c.$ Length $of$ time from the expenditure $of$ cash for inventory, $to$ accounts receivable, and back $to$ cash.

$d.$ Obligations expected $tobe$ liquidated using current assets $or$ refinanced $by$ short$-$term debt.

$e.$ Net assets owned $by$ shareholders outside $of$ the controlling shareholders.

$f.$ Presents assets and liabilities $as$ current and noncurrent.

$g.An$ entity has the ability $to$ influence the actions $of$ another entity.

$h.$ Material event taking place after the balance sheet date but before financial statement issuance.

$i.$ Annual financial report filed with the SEC.

$j.$ Statement expressing $an$ opinion $on$ financial statements $byan$ independent assessor.

$k.$ Auditor concludes that financial statements are presented $in$ conformance with GAAP.

$l.$ Includes financial highlights and description $of$ trends for the periods presented $in$ the financial statements.

$m.$ Supportive details $to$ the financial statements that are unaudited.