Which of the Following Best Describes the Characteristics That Relate

Which of the following best describes the characteristics that relate to the income statement?

A) The income statement can alternatively be referred to as a statement of financial position.
B) The income statement is the most important financial statement in the annual report.
C) The income statement serves as a link between the statement of retained earnings and the balance sheet.
D) The income statement summarizes the results of a company's cash operations for the accounting period.