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Please I need help with these 2 multiple choice Q's. Thanks! " ACCOUNTING"

Which of the following note disclosures relates to items that would be described as "not an arms length transaction". subsequent event transactions errors, fraud and illegal acts fair value measurements related party transactions 3 Which of the following is NOT true of comparative financial statements submitted annually to the SEC. Publicly traded companies should submit the annual 10K within 60 days of the fiscal year end Comparative balance sheets must be presented for two years. Note disclosures are not required as long as an auditor's report accompanies the financial statements. Managers must report on internal controls as part of the 10K filed with the SEC 1