With Respect to Cash, Which of the Following Statements Is

With respect to cash, which of the following statements is true?

A) The balance of the cash at bank account is the same as the net profit made for the period.
B) The cash account records all expenses and revenues for the period.
C) All receipts and payments during the period will affect the cash at bank account.
D) Every business transaction affects the cash at bank account.
E) An owner taking money out of the business does not affect the cash available.