Which of the following statements is not correct?

a). Trend analysis makes it possible to ask questions about all aspects of operations of the company

b). Comparisons between only two years could be misleading and might not be adequate to indicate long-term trends.

c). Comparing ratio and percentage relationships of the current year with those of the immediately preceding year is a normal and helpful procedure, but a better technique is trend analysis, which compares selected ratios and percentages over a period of time.

d). All of the above statements are correct.