Different balance sheet items employ different valuation methods. Which valuation application is not generally accepted?

Multiple Choice

Machinery is stated at its historical cost less the estimated amount of benefits consumed to date

A major line of inventory has increased in value substantially above its cost and has been restated to its current replacent cost

Cash is received for goods to be delivered next month, the liability is stated at the amount of cash received and not the cost of foods to be delivered

Common share capital is stated at the amount at which it was originally sold

None of the other alternatives are correct