Identify the level of the Codification's content hierarchy $($Area$,$ Topic, Subtopic, etc.$)$ to which each of the following citations refers:

a$.940-320$

Topic $940$ & Subtopic $320$

b$.940-320-20$

Topic $940$ & Subtopic $320$ & Section $20$

c$.320-10$

d$.$ Compensation$-$Nonretirement Postemployment Benefits

e$.270-10-S45$

f$.808$

g$.220-10-55-15$

h$.740-10-55-220$

i$.$ Commitments $>$ Overall $>$ Disclosure $>$ Unconditional Purchase Obligations $.$

j$.230-10-55-20($a$)$

k$.860-10-55-25A.$

Cite Section $30$ of Subtopic $40$ of Topic $350$ in each of the following styles:

a$.$ Number$-$based

b$.$ Title$-$based.

c$.$ Mixed

d$.$ Breadcrumb.

Identify the errors in the following Codification citations:

a$.$ Topic $942,$ Financial Services$-$Insurance

b$.$ Subtopic $740-942$

c$.$ Subtopic $270-740$

d$.$ Subtopic $10-270$

Find the codification references $($number$-$based$)$ for the recognition of:

a$)$ Donation

b$)$ pledges