Lord Co is jointly controlled by Ms Smith and Mr Jones. The directors of the company are Ms Smith, Mr Jones and Miss Hatchett. Which one of the following transactions entered into by Lord Co must IAS 24 disclosures in respect of related parties be provided for?

which one

1-The transfer of goods at market prices by Lord Co to another entity controlled by Ms Smith

2-The provision of services at no cost by Lord Co to a government department

3-The purchase of goods from a supplier that provides more than 50% of Lord Co's raw materials

4- The sale of goods to another company that Miss Hatchett is a director of