Choose the correct code for the following statement being correct or incorrect.

Statement I: Punctuality and team spirit among employees of an organisation has great contribution in enhancing profits of the business but they do not appear as an asset in the balance sheet

Statement II: Financial statements do not reflect the correct financial position of a business.

1
Both the statements I and II are corrrect
2
Both the statements I and II are incorrect
3
Statement I is correct, but II is incorrect
4
Statement I is incorrect, but II is correct

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