Answer:
D) Internal Revenue Service
Step-by-step explanation:
Since creditors are supplying raw materials and lending the money to the corporation, they are highly interested in the financial statement.
Since the management of the firm is operating the company, they have the right to know the financial statement.
Since the stockholders are the company owners and provide money, they are the primary people to know the financial position of the firm.
Finally, the Internal Revenue Service is the government body. IRS is helping to measure the treasury of the U.S. government. Therefore, there is no or little connection between the company and the IRS. As they do not gain anything from the company except tax, they do not have any interest in analyzing the company's financial statements.