Which of the following items is/are likely to be found in a company’s statement of changes in equity?

(i) Dividends paid

(ii) Surplus on revaluation of non-current (fixed) assets

(iii) Premium on the issue of shares Is it

(a) (i) and (ii)

(b) (i) only

(c) (i), (ii) and (iii)

(d) (ii) only