When might a company use a cross$-$reference rather than a note to disclose information?

Select answer from the options below

When the same account line item and value are used in two different financial statements.

When one line item on the balance sheet explains a different line item on the balance sheet.

When an explanation refers to both the balance sheet and the income statement.

When a subtotal in one financial statement is used to calculate the final total in another financial statement.