Consider the following statements: (0) Ordinary shares are those shares in a company that entitle the shareholders the priority in receiving fixed dividends. (ii) Net book value is a measurement of the portion of the cost of a non-current asset that has been used up during an accounting period. (iii) Accruals are expenses spent but not yet paid as at the reporting date Select one: O a. () True; (ii) True; (iii) False O b. () True; (ii) False; (iii) False Oc. () False; (ii) False; and (iiil) True O d. (i) False; (ii) true; (iii) True