John Berry Is One of the Non-Executive Directors of Monash

Multiple Choice

John Berry is one of the non-executive directors of Monash Company. In this current financial year, Monash Company had transactions with the following entities:
I. Borrowed money from ABC Bank.
II. Purchased raw materials from Deakin Company.
III. Loaned money to one of its subsidiaries, Swinburne Company, with 10% per annum.
IV. Sold products to Melbourne Company, of which John Berry is also a director.
Which transactions are not related party transactions between Monash Company and another entity?

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