_____ a Company That Has Emerged from a Chapter 11

_____ A company that has emerged from a Chapter 11 bankruptcy reorganization will do all of the following except

A) Report no beginning retained earnings or deficit.
B) Never present financial statements of the old entity for periods prior to the confirmation date for comparison purposes.
C) Report bankruptcy-related costs in a special "reorganization items" category in the statement of operations.
D) Report the excess of reorganization value over amounts allocated to assets effectively as an asset in the balance sheet.
E) None of the above.