In which TWO of the following financial statements can dividends payable, which have been approved by shareholders, be reported?

(1)	Notes to the accounts
(2)	Statement of comprehensive income
(3)	Statement of changes in equity
(4)	Income statement

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Part 1

A.

1 and 3

B.

1 and 2

C.

3 and 4

D.

2 and 4