Select the correct statement$/$s: Sefako Trading Pty $($Ltd$.)$ Statement of Comprehensive Income shows a decrease in net profits of $4\%$ for the period when compared to the previous year.

What recommendations could you make to them that could improve net profits in the future?

i$.$ Reduce operating expenses

ii$.$ Increase salaries

iii. Reduce the cost of sales

iv$.$ Increase sales revenue

A$.$ i$,$ ii$,$ iii

B$.$ i$,$ ii$,$ iv

C$.$ i$,$ iii, iv

D$.$ ii$,$ iii, iv