Consider the information below provided by the Accounting Department of a publicly traded company operating in the commerce sector. Balance Sheet A...

Consider the information below provided by the Accounting Department of a publicly traded company operating in the commerce sector. Balance Sheet Active 2019 2020 Passive 2019 2020 Current Assets Current Liabilities Cash and Cash Equivalents Suppliers R$ 83,000.00 R$ 53,000.00 Cash R$ 15,000.00 R$ 10,000.00 Accounts Payable R$ 13,000.00 R$ 17,400.00 Bank R$ 45,000.00 R$ 55,000.00 Salaries Payable R$ 6,500.00 R$ 6,500.00 Short-term Rights Taxes to be Paid R$ 7,500.00 R$ 8,100.00 Accounts Receivable R$ 100,000.00 R$ 80,000.00 Loans R$ 88,000.00 R$ 68,000.00 Stockholders' Equity Non-current Liabilities Merchandise for Resale R$ 83,000.00 R$ 53,000.00 Non-current Assets Shareholders' Equity Property, Plant and Equipment R$ 60,000.00 R$ Subscribed Capital R$ 150,000.00 R$ 150,000.00 Accumulated Depreciation -R$ 5,000.00 -R$ 15,000.00 Capital to be Paid -R$ 50,000.00 Total Assets R$ 298,000.00 R$ 303,000.00 Total Liabilities R$ 298,000.00 R$ 303,000.00 Income Statement 2019 2020 Sales Revenue R$ 300,000.00 R$ 350,000.00 (-) Deductions Taxes -R$ 61,950.00 -R$ 72,275.00 Net Revenue R$ 238,050.00 R$ 277,725.00 Cost of Goods Sold -R$ 83,000.00 -R$ 123,000.00 Gross Profit R$ 155,050.00 R$ 154,725.00 Operating Expenses Miscellaneous Expenses -R$ 30,000.00 -R$ 35,000.00 Depreciation Expenses -R$ 5,000.00 -R$ 10,000.00 Operating Income R$ 120,050.00 R$ 109,725.00 Financial Income and Expenses Income Before Expenses and Revenues R$ 120,050.00 R$ 109,725.00 Income Tax -R$ 18,007.50 -R$ 16,458.75 Social Contribution on Net Income -R$ 10,804.50 -R$ 9,875.25 Net Income R$ 91,238.00 R$ 83,391.00 Dividends in the amount of R$ 83,391.00 were paid in 2020.

The company's net income decreased from 2019 to 2020.
The company's gross profit remained stable from 2019 to 2020.
The company's current liabilities increased from 2019 to 2020.
The company paid more taxes in 2020 than in 2019.
a) I and III are correct.
b) II and IV are correct.
c) I and IV are correct.
d) II and III are correct.