| Which of the following might appear as an item in a company’s statement of changes in equity?(1) Profit on disposal of properties.
 (2) Surplus on revaluation of properties
 (3) Equity dividends proposed after the balance sheet date.
 (4) Issue of share capital.
 A (1), (3) and (4) only
 B (2) and (4) only
 C (1) and (2) only
 D (3) and (4) only
   B |