Kiara, while trying to log in to her bank website, visited a scammer's fake, official-looking website and provided her personal and financial information. The next day, she found out that an amount that she did not transact was deducted from her account. She registered a complaint and found out that the website that she logged in was a fake website. In this scenario, Kiara is a victim of .

Which one of the following best describes pro forma financial statements? select one: a. financial statements expressed in a foreign currency b. financial statements where the assets are expressed as a percentage of total assets and costs are expressed as a percentage of sales c. financial statements showing projected values for future time periods d. financial statements expressed in real dollars, given a stated base year e. financial statements where all accounts are expressed as a percentage of last year's values