What information about revenues by geographic area should a company present?

  a. Disclose separately the amount of sales to unaffiliated customers and the amount of intra-entity sales between geographic areas.
  b. Disclose as a combined amount sales to unaffiliated customers and intra-entity sales between geographic areas.
  c. Disclose separately the amount of sales to unaffiliated customers but not the amount of intra-entity sales between geographic areas.
  d. No disclosure of revenues from foreign operations need be reported.