Which of the following items would appear on the consolidated statement of financial position at the end of the first financial year of the business combination? (i) Goodwill (ii) Equipment (iii) Loan from parent to subsidiary (iv) Investment in subsidiary

Select one: a. (iii) and (iv) only

b. (i), (ii) and (iv) only

c. (i) and (ii) only

d. (i), (ii), (iii) and (iv)