Which of the Following Statements About the Format of Financial

Which of the following statements about the format of financial statements is correct?

A) A double underline is drawn below the subtotal for Total Liabilities on the balance sheet.
B) Dollar signs are omitted if the heading states that amounts are reported in U.S.dollars.
C) Dividends are shown in parentheses on the statement of retained earnings.
D) The order of the items included in the heading of each financial statement is as follows: the name of the business,the time period covered by the financial statement,and the title of the report.