Regarding the Statement of Stockholders' Equity, Which of the Following

Regarding the Statement of Stockholders' Equity, which of the following statements is INCORRECT?

A) If preferred stock exists, it is listed first and is usually reported as a single amount.
B) Common stock lists par value per share, the number of shares authorized, the number of shares issued and the number of shares outstanding.
C) Treasury stock is reported, usually at cost, as a deduction.
D) Accumulated other comprehensive income is deducted and may be listed either before or after Treasury Stock.