Attached is the general ledger for Raftkni ehf. at the end of 2020 PURCHASED SERVICES 2,250,000 OTHER SHORT-TERM DEBT -325,000 BANK ACCOUNT 2,648,330 PASSENGER CAR 4,000,000 PREPARED RENT 150,000 PREPARED SALARY 40,000 EXPIRY CALCULATION.PASSENGER CAR (economic key) -2,361,600 EXPIRY CALCULATION. HOUSING (economic key) -3,960,000 EXPIRY CALCULATION. OFFICE EQUIPMENT (economic key) -2,760,000 REQUIREMENT ACCOUNT OF CLAIMS (economic key) -211,500 CHARGED APPLIANCES 320,100 SHAREHOLDER -500,000 PROPERTY 22,000,000 LONG-TERM LOAN -13,520,000

According to Article 12 of the Regulation on the presentation of annual accounts and the above criteria, should operating expenses be in total? Choose one: a. 48,608,480 b. 42,623,280 c. 43,278,510 d. 43,383,510 e. None of this is true

SALARY AND WAGE-RELATED EXPENSES 14,345,680 LEGAL LIABILITY FUND -750,000 DISPOSED EQUITY -8,324,800 OPERATING COST OF OTHER 2,680,100 FUND 83,250 OFFICE EQUIPMENT 3,200,000 SETTLEMENT ACCOUNT VAT -378,650 INTEREST RATE / INDEX 1,436,400 INTEREST INCOME -112,890 TRADE REQUIREMENTS 6,321,300 TRADE LIABILITIES -1.253.200 PRODUCTS 1,860,000 PURCHASE OF GOODS 22,246,230 VRUSALA -52.530.120 PROMOTIONAL ACCOUNT OF PAID SHARES -2,000,000