help me solve this in 15 minutes.

18. MFRS101 requires companies to prepare a statement explaining the changes occurred (if any) and the ending balance of capital shares, revaluation reserves, translation reserves, and inappropriate profit. What does that statement refer to? A. Statement of Changes in Equity. B. Notes to the accounts. C. Statement of Financial Position. D. Statement of Profit or Loss and Other Comprehensive Income 19. Which of the following items is a voluntary disclosure? Chairman's statement. B. Corporate information. C. Notice of annual general meeting. D. Company policy on health and safety 20. The accounting policies adopted by a company are usually detailed in A. the notes to the accounts. B. the accountant's report. C. the auditor's report. D. the directors' report