Which one of the following is TRUE? a. Preference shareholders stand behind ordinary shafehohders in ine for dividends. b. Preference shareholders can force a fiem into bankruptcy. c. The previously unpaid dividends for non-cumulative preference shares cannot be shipped. d. For legal, tax, and accounting purposes, preference shares are treated as equity. Mary is an existing client of a financial planner for many years, She is expected to tetire in a years. A self-mansged superannuation fund has been established with recommendations documented in a Statement of Advice (SOA). The fund has $250,000 of assets the phin provided an asset allocation strategy for the fund. Every 6 months, the financial planner provides Mary with a tesiew of the mathaged funds. The reviews include changes to the investment portfolio by way of portfolio re weighting. In which of the following situations an SOA is required to be prepared by the financial planner? a. Mary would like to add extra $38,000 to the existing investment product. b. Financial planner recommends Mary to sell the holding in a share fund of $35,000, and invest the proceeds into buying another share fundi c. Mary is seeking advice of irvesting a new investment product of $14,999. d. Mary is getting married in 3 months and would like to have a new plan including estate planning and change of insurance policy