Which of the following items may appear as current liabilities in a company’s balance sheet? (1) Minority interests in subsidiaries. (2) Loan due for repayment within one year. (3) Taxation. (4) Preference dividend payable A (1), (2) and (3) B (1), (2) and (4) C (1), (3) and (4) D (2), (3) and (4) D |