Prior to the Finalisation of the Financial Statements for the Year

Prior to the finalisation of the financial statements for the year ended 30 June 2014, a company experienced a number of material events, including:

In respect of the events listed above, it will be necessary to adjust the financial statements, by way of general journal entries, for:

A) I, II and III.
B) II only, and make a note disclosure for I and III.
C) III only, and make a note disclosure for I and II.
D) II and III only, and make a note disclosure for I.