Which of the Following Statements About Balance Sheets Is False

Which of the following statements about balance sheets is false?

A) Balance sheets present the monetary value of a change in an economic unit's assets, liabilities, and net worth over a particular period of time, say one year.
B) The fundamental balance sheet identity is that assets equal liabilities plus net worth.
C) Balance sheets present the monetary value of an economic unit's assets, liabilities, and net worth.
D) If the value of liabilities is greater than the value of assets, net worth is negative.