The shut down refers to complete cessation or closing down of the business. It involves which of the following?i) No buying or sellingii) No manufacturingiii) Shifting of business from one place to another placeiv) Assets to be sold or disposed offv) Returning capital to owners

• A. i, ii, iv, v
• B. i, ii, iii, iv
• C. i, ii, iii, v
• D. i, iii, iv, v