The Berryhill Company adopts IFRS for its 2020 financial statements. Comparative statements will be shown for 2018 through 2020. Respectively, what are the transition date and the reporting date? Select one: O a. 12/31/20, 1/1/18 O b. 12/31/18, 12/31/20 c. 12/31/19, 12/31/20 O d. 1/1/18, 12/31/20 O e. 1/1/19, 12/31/19 Per IFRS, the term used for stock issued at par is Select one: O a. Legal Capital O b. Share Equity c. Share Premium O d. Treasury Stock O e. Share Capital