Can Financial Statements Be Prepared Directly from the Adjusted Tabular

Can financial statements be prepared directly from the adjusted tabular summary?

A) They cannot.A separate list must be used.
B) Yes adjustments have been recorded.
C) No adjusted tabular summary merely proves the equality of the basic accounting equation after adjustments are recorded.It has no other purpose.
D) They can because the adjusted tabular summary reflects the adjusted balance to retained earnings.