Soley plc was formed on 1 January 201 with a capital (shareholders' equity) of 20,000 in cash. The following information is available: - On 5 January 20X1, Soley plc bought ten units of product, for a cost of 800 per unit. - On 10 January 20x1, Soley plc sold six units for a price of 1,200 per unit. - On 20 January 20X1, Soley ple sold two more units for a price of 1,300 per unit. - All the transactions above were settled in cash. The realisable value per unit of product was: - E900 on 5 January 201 - 1,200 on 10 January 201 - 1,300 on 20 January 201 - E1,500 on 31 January 201 Which of the following statements about realisable value accounting (RVA) is/are incorrect: (i) RVA cost of sales for the month of January is 9,800 (ii) Shareholders' equity during the month of January increases by 4,800 (iii) A capttal maintenance adjustment of 1,400 is recognised in Soley plc's statement of financial position for the month of January Select one: a. All statements are incorrect b. (iii) only c. (ii) only d. (i) only e. (i) and (ii) f. (ii) and (iii) g. (i) and (iii)