9. (0,3 marks) With respect to Balance Sheet and Profit and Loss Account presentation which of the following statements is correct ? a. A provision for stock does not appear as a separate line item on the Balance Sheet b. A provision for stock is shown as a current liability on the Balance Sheet c. A provision for stock is shown as a separate line item in Current Assets d. A write-back from stock provision is shown as a separate line item in the Profit and Loss Account

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