Which of the Following Items Are Included in a Statement

Multiple Choice

Which of the following items are included in a statement of changes in equity? I Opening and closing balances.
II Total comprehensive income for the period.
III Gains or losses not recognised in the statement of profit or loss and other comprehensive income.
IV New share issues.
V Dividends paid.

A) I, II & III only
B) II, III and IV only
C) I, IV and V only
D) I, II, IV and V only