Alexis Blake, a member, is a sole practitioner of Blake CPA and also treasurer of Bourne Industries. The local bank, which has loaned $25,000 to Bourne Industries, requests financial statements from Bourne. Which of the following are required when Blake prepares and furnishes such statements to the bank? I. If the transmittal says the statements are in accordance with general accepted accounting principals, Blake must follow Section 1.320 of the code of professional conduct. II. If they are on Bourne Industries Stationery, Blake must clearly indicate her positions as treasurer of the company, and should not imply that she is independent of the company. III. If the statements are on Blake's public accounting practice stationary, she does not have any requirement to disclose her lack of independence. a. I and II b. I and III c. I, II, and III d. None of the above