Required: Indicate whether the below items (5 to 12) should disclosed (a) in the summary be of significant accounting policies note, in a separate disclosure note, or (c) on the face of the balance (b) sheet. Carter Appliances i preparing its annual report for the current fiscal year. The company's controller has asked for your help in determining how best to disclose information about the following items: Place a, b or c according to below description A subsequent event. Inventory costing method. Composition of accrued liabilities Useful lives of depreciable assets. Information on long-term leases. Allowance for uncollectible accounts. Revenue recognition policy. Pension plans