Which of the Following Provides the Best Distinction Between Assets

Which of the following provides the best distinction between assets and liabilities?

A) Assets are cash reserves; liabilities are money in other forms.
B) Assets are what the bank owns; liabilities are what it owes.
C) Assets are investments from which the bank earns a profit; liabilities are investments on which the bank loses money.
D) Assets are equal to the bank's net worth; liabilities represent a charge against the bank's net worth.
E) Assets consist mainly of buildings and equipment; liabilities are cash and securities.