Identify the statements which are not correct with respect to embryonic development:

(A) By the end of 12 weeks the body of foetus is covered with fine hair
(B) The first sign of growing foetus is the appearance of heart beat
(C) Foetus develop limbs and digits by the end of second month of pregnancy
(D) The ectoderm, mesoderm and endoderm are formed after first trimester of pregnancy

Choose the correct answer from the options given below:

(A), (D)

The correct answer is Option (4) → (A), (D)