The Following Are Cash Flow Transactions for Mungo Ltd Which of the Following Combinations Includes All of the Transactions

The following are cash flow transactions for Mungo Ltd:
$\begin{array}{|l|l|}\hline \text { I } & \text { Changes in inventories } \\\hline \text { II } & \text { Changes in operating receivables } \\\hline \text { III } & \text { Non-cash items } \\\hline \text { IV } & \text { Changes in operating payables } \\\hline \mathrm{V} & \text { Purchase of property plant and equipment } \\\hline \mathrm{VI} & \text { Issue of ordinary shares } \\\hline\end{array}$
Which of the following combinations includes all of the transactions that will determine cash flows from operating activities of Mungo Ltd that are in accordance with AASB 107 Statement of Cash Flows?

A) I, II, III, IV and V
B) I, II, III, IV and VI
C) I, II, III and IV
D) I, II and III