Stock Take Discrepancies Between a Count Sheet and Recorded Quantities

Multiple Choice

Stock take discrepancies between a count sheet and recorded quantities in the ledger may arise due to:
I Theft of stock during the year
II Stock purchased under FOB destination terms being in transit at period end
III A consignee including consignment stock in their physical count
IV Sales returns not being processed into the ledger

A) I, II and III;
B) II, III and IV;
C) I, III and IV;
D) I, II and IV.