16. Discontinued operations 2 pong How is assets and liabilities held for sale presented in the statement of financial position? Oa) Separately from other assets in the balance sheet, on one line Ob) Included in other assets, until the sale is completed c) As a separate column in the balance sheet d) Separately from other assets, but included in similar sub-groups as other assets (for example "inventory" and "inventory in group held for sale")