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1.Which of the following may appear as current liabilities in a company's statement of financial position?
1 A revaluation surplus
2 Loan due for repayment within 1 year
3 Income tax payable
4 Preferred dividends payable on redeemable preference shares
A.1,2 and 3
B.1,2 and 4
C.1,3 and 4
D.2,3 and 4
