Which of the following would be included in a statement of financial position (balance sheet) under the heading ‘inventory’ (‘stock’)?

(i) Raw materials

(ii) Bank deposits

(iii) Finished goods

(iv) Investments 

Is it

(a) (i) only

(b) (i) and (ii)

(c) (i) and (iii)

(d) (iii) and (iv)