please solve this in 15minutes

Which part of the annual report is audited by independent external auditors? 1. The Director's Responsibilities Statement. 11. The Financial Statements. Ill. The Chief Executive Officer's Statement. IV. The Audit Committees Report. Select one: O Il only. O IV only. O C. I1, Ill and IV. O D. All others are correct. Desaru Sdn Bhd had actual sales of RM1,000,000 when break-even sales were RM400,000. What is the margin of safety ratio? Select one: O A. 30 % B 40 % O C. 60 % O D. 25%