Which of the Following Could Be Recorded as 'Expenses' Under $\quad$

Multiple Choice

Which of the following could be recorded as 'expenses' under AASB 101:
I. $\quad$ Cost of goods sold
II. $\quad$ Wages paid
III. $\quad$ nterest paid
IV. $\quad$ Fire damage costs

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