Each warehouse operator and dealer shall submit to the department an annual financial statement which shall have been audited or reviewed by a certified or licensed public accountant. The statement must be submitted to the department within four months after the conclusion of the warehouse operator's or dealer's fiscal year. The statement shall include:

(1) A balance sheet.

(2) An income statement which includes annual gross sales of commodities from producers covered under the act.

(3) A statement of changes in financial position.

(4) Footnotes or schedule disclosure of:

(a) The total bushels received annually by commodity.

(b) The amount of each commodity in storage at end of year.

(c) The amount of each commodity held for depositors.

For purposes of this section, commodity refers to those commodities covered under the Washington Warehouse Act, chapter 22.09 RCW.