How Many of the Following Expenses That Would Normally Appear $\bullet$

Multiple Choice

How many of the following expenses that would normally appear in an internally prepared profit and loss statement are required to be separately disclosed in an external statement prepared to conform to the requirements of the accounting standards?
$\bullet$ Cleaning
$\bullet$ Salaries and wages
$\bullet$ Telephone expense
$\bullet$ Repairs and maintenance

A) 1
B) 2
C) 3
D) 4