According to the Temporal Method of Translating Foreign Currency Financial

According to the temporal method of translating foreign currency financial statements,

A) current assets and liabilities are translated at current exchange rates, and other assets, liabilities and owner's equity are translated at historical exchange rates.
B) only those assets carried at past exchange prices should be translated at the historical rate.
C) only owner's equity is translated at historical exchange rates.
D) the entire income statement should be at the current rate