A Present Obligation That Will Transfer Assets from an Entity

Multiple Choice

A present obligation that will transfer assets from an entity in the future,exists in which of the following cases?
i.A sole proprietor takes out a loan to purchase inventory for her business
ii.Employees' wages are owed for the previous fortnight
iii.A company issues ordinary shares to increase its capital base

A) i,iii
B) i,ii,iii
C) ii,iii
D) i,ii