The following are typical disclosures that would appear in the notes to the financial statements. For each of the following items listed, indicate where the disclosure would likely appear. Use the letter corresponding to the following items. A. Summary of significant accounting policies.
B. Supporting information for items presented on the face of the financial statements.
C. Other disclosures

1. Merger after the reporting period.
2. Criteria used by the company to determine instruments classified as cash equivalents.
3. Significant leasing arrangements entered during the reporting period.
4. Measurement bases for different classes of property, plant and equipment.
5. Composition of property, plant and equipment.
6. Lawsuits filed against the company after the reporting period.
7. Useful lives of property, plant and equipment.
8. Characteristics of assets classified as investment property.
9. Use of the FIFO to determine cost of inventory
10. Items comprising trade and other receivables