Which Is the Best Description of the Relationship Between the Statement

Which is the best description of the relationship between the statement of financial performance and the statement of financial position?

A) There is no direct relationship between the statement of comprehensive income and the statement of financial position.
B) The opening statement of financial position plus the profit equals the closing statement of financial position.
C) The statement of financial position is the link between two statement of comprehensive incomes.
D) The statement of financial performance explains the change in equity that arises from operating activities.