The Following Items Are in the Financial Statements of Pirie

The following items are in the financial statements of Pirie Ltd as at 30 June 2012. Which of the following combinations identify all items required to be translated at spot rate on 30 June 2012 as prescribed in AASB 112 "The effects of changes in foreign exchange rates"?

A) I and II:
B) II and III;
C) II and IV
D) III and IV
E) I and III.