Which of the following expenses related to the business acquisition should not be included in the determination of net income of the combined corporation for the period in which they are incurred? I. Fees of finders II. Fees of consultants III. Registration fees for equity securities issued I only II only III only I and III When remeasuring foreign currency financial statements into the functional currency, which of the following exchange rate that is used to re-measure the item is not correct? Inventory carried at cost - Historical exchange rate Accounts receivable - Current exchange rate Dividends declared - Historical exchange rate Bonds payable - Historical exchange rate