Which of the following statements about the General Ledger and Reporting cycle is NOT true? Select the incorrect statement. If multiple statements are incorrect, select only the answer that contains all incorrect answers.

a. The general ledger receives data from various other processes.

b. The received data is classified according to the general ledger accounts.

c. Performance reports are sent from the managerial reporting to the external users.

d. Financial statements are sent to external users.

e. Statements b and c are NOT true.