A company is required to file quarterly financial statements with the United States Securities and Exchange Commission on Form 10-Q. The company operates in an industry that is not subject to seasonal fluctuations that could have a significant impact on its financial condition. In addition to the most recent quarter end, for which of the following periods is the company required to present balance sheets on Form 10-Q?
a. The end of the preceding fiscal year and the end of the prior two fiscal years.
b. The end of the preceding fiscal year and the end of the corresponding fiscal quarter of the preceding fiscal year.
c. The end of preceding fiscal year.
d. The end of the corresponding fiscal quarter of the preceding fiscal year.
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