When preparing the financial statements for a company, the factory equipment is valued at $800,000 as a non-current asset on the balance sheet. This is because while the factory equipment was purchased for $1 million, the company still owes $200,000 to the supplier of the factory equipment ($800,000 = $1,000,000 - $200,000). Which general feature of financial statements from NZ IAS 1 has been violated? O a. Consistency of presentation O b. Accrual accounting C. Materiality and aggregation O d. Going concern Oe. Offsetting Clear my choice