Problems with financial statement analysis include all of the following EXCEPT: Select one: O a. If two firms with seasonal operations end their fiscal years at different times (e.g., on March 31 and December 31, respectively), their financial statements may be difficult to compare, O b. Financial statements have little value since they cannot be used to calculate a firm's tax liability O c. Firms may use different accounting procedures for inventory, making it difficult to compare those using standard financial ratios. O d. The financial statements of firms outside Canada do not necessarily conform to GAAP or IFRS, making it difficult to compare them to Canadian firms. O e. Financial statements use accounting data which may conflict with market value information