Which of the following statements are true regarding foreign exchange rates?

1- All amounts in foreign currency financial statements are translated to presentation currency using the closing rate2- A foreign currency monetary asset is translated at the reporting date using the closing rate.3- Gains on the translation of foreign currency financial statements to presentation currency are recognized in other comprehensive income.4- A foreign currency non-monetary asset is never retranslated using closing rate a-1 and2 b-2 and3 c-3 and4 d-1 and3