Which of the following are requirements for inclusion in the RMA Annual Statement Studies?

I. Minimum of 10 companies in sample for asset and sales-size comparisons II. Financial statements prepared on an audited or reviewed basis III. Companies with sales of at least $100M for sales size comparison IV. Companies with assets of less than $250MM for asset size comparison

A.I & II

B.I & IV

C.II & III

D.I, II & IV