Which statement is true?" Select one: O a. If applicable, the disclosure of Discontinued Operations will include the Gain or Loss from Disposal of the component and that period's Gain or Loss from Operation of the component O b. Per IFRS, Component Depreciation is preferred, but not required Oc. The Cash Over and Short account is disclosed on the Balance Sheet O d. Petty Cash receipts should be kept in a secure location after the related expenses have been recorded and the fund replenished