Internal users evaluate financial statements as part of performance evaluation and as part of planning for the future. External users who evaluate financial statements include creditors, potential investors, suppliers, and competitors. When choosing a benchmark time trend analysis can be used. Peer group analysis can also be used which of the following is true about identifying potential peers $?$ Group of answer choices All of the above. Only a$.$ and c$.$ above. Ultimately, the choice of which companies to use as a basis for comparison is subjective. There is a different NAICS code for each of the following: Hotels, Casino Hotels, and Restaurants. The Standard Industrial Classification $($SIC$)$ code and the North American Industry Classification System $($NAICS$)$ are established by the U$.$S$.$ government to classify a firm by its type of business operations.