AASB 101 requires which of the following items to be disclosed separately in the statement of profit or loss and other comprehensive income: I. Cost of sales. II. Revenue. III. Finance costs. IV. Share of the profit or loss from associates. V. Tax expense relating to extraordinary events. VI. Bad debt expense Select one: a. III, V, and VI b. III and V O c. II, III and V O d. II, III, and IV e. II, III, IV and VI