For a Given Firm, the Balance Sheet

For a given firm, the balance sheet

A) summarizes firm's revenues and expenses over a period of time.
B) gives the firm's assets, liabilities and owners' equity at a moment in time.
C) provides the firm's net income.
D) lists the individuals and institutions that own the company assets.
E) gives the firm's assets, liabilities and owners' equity over a period of time.