When Preparing the Financial Statements for a Company

When preparing the financial statements for a company:

A) the report format of the income statement lists liabilities before assets.
B) the account format for the balance sheet lists the assets on the left and liabilities and stockholders' equity on the right.
C) the multistep balance sheet lists assets in order of their liquidity.
D) the single-step income statement reports a number of subtotals.