The annual financial statements of a close corporation must disclose separately the total amounts at the

end of the year and the movements in these amounts during the year of the following items:

(a) contributions by members

(b) retained earnings

(c) loans to and from members

(d) accounting officers remuneration

(e) percentage interest of members

Which one of the following alternatives represents the correct items?

1. (a), (b), (d) and (e)

2. (a), (b), (c) and (d)

3. (b), (c), (d) and (e)

4. (a), (b), (c) and (e)