Pete Owns a Shoe-Shine Business

Pete owns a shoe-shine business. His accountant most likely includes which of the following costs on his financial statements? i) shoe polish
Ii) rent on the shoe stand
Iii) wages Pete could earn delivering newspapers
Iv) interest that Pete's money was earning before he spent his savings to set up the shoe­
Shine business

A) i) only
B) i) and ii) only
C) iii) and iv) only
D) i) , ii) , iii) , and iv)