Which of the following statements is incorrect?
A. Sales is disclosed in the statement of profit and loss and other comprehensive income.
B. Vehicles are included as non-current assets in the statement of financial position.
C. Consumable stores on hand should be included in the statement of financial position.
D. Inventory held for resale should be included in the satement of profit and loss and other comprehensive income.
E. Trade receivables are included as current assets in the statement of financial position.
