Which of the following is least likely included in the statement of changes in shareholders' equity? Select one: Accumulated other comprehensive income Ob Interest received O Treasury stock Question 2 Not yet weed Marked out of de las cantion Which of the following statements regarding inventory valuation is most accurate? Select one: O a Standard cost should take into account normal levels of material, labor, and excess capacity b. Under IFRS, inventory is reported at the lower of fair value or net realizable value. Oe. The retail method reduces selling price by the gross profit margin to determine the cost of inventory