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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