Which of the Following Statements Is Most Correct

Which of the following statements is most correct?

A) With the temporal method for translating foreign currency financial statements, current assets and current liabilities are translated at the current spot exchange rate and fixed assets and long-term capital are translated at historical rates.
B) With the current rate method for translating foreign currency financial statements, all balance sheet entries are translated at the current spot exchange rate except for equities that are translated at the appropriate historical rates.
C) The cumulative translation adjustment (CTA) account in the equity section of the balance sheet is used in the temporal method.
D) Flow through accounting where currency gains and losses are recognized in the income statement for the reporting period is used by the current rate method.
E) None of the statements above is correct.