76 The following, is a list of items which may appear in the annual financial statements of a manufacturing company. saved out of Depreciation charge. Closing Inventory (stock). Trade receivables (debtors). Ordinary share capital. Buildings. Administrative expenses. Rent unpaid at the date of the financial statements. Prepaid insurance at the date of the financial statements. Office furniture. Sales. How many current asset items are there included in the list shown above? Select one: a. One item b. Two items c. Three items d. Four items