For the purpose of determining the value of its end-of-year inventory, a clothing store creates a list at the end of the year of every item currently in stock along with each item's wholesale price. Which of the following is the best description of the end-of-the-year activity?

Of the following, which statement or statements accurately reflect a way in which credit can be safer than cash? i. if your credit card gets stolen, you can cancel it and get your money back. ii. it is harder to lose a single credit card than a large number of bills. iii. if a merchant does not honor the agreement, you can call the credit company and dispute the charges. a. i and iii b. ii only c. iii only d. i, ii, and iii