Which of the Following Statements Regarding the Income Statement Is

Which of the following statements regarding the income statement is INCORRECT?

A) The last or "bottom" line of the income statement shows the firm's net income.
B) The income statement shows the flow of earnings and expenses generated by the firm between two dates.
C) The income statement shows the earnings and expenses at a given point in time.
D) The first line of an income statement lists the revenues from the sales of products or services.