ohnson Industries, a public company, is required to file Form $10-$K with the SEC.$$ Which of the following statements about the form is$($are$)$ accurate?$($Johnson Industries is not a large accelerated registrant.$)$

Select one:

a$.$

Management$$s Report on Internal Control over Financial Reporting must be signed by the chief executive officer and chief financial officer of Johnson Industries and by the auditor.

b$.$

Cash dividends declared per common share during the last three years must be included in the Selected Financial Data section.

c$.$

Johnson Industries must file Form $10-$K within $75$ days of year$-$end.

d$.$

A total of three years for each required financial statement must be presented in the Form $10-$K$.$

e$.$

All of the statements are accurate