Why Does an Accountant Prepare the Income Statement First

Why does an accountant prepare the income statement first?

A) Net income must be computed first to properly complete the other financial statements.
B) It is easier to adjust income statement accounts first than it is to adjust balance sheet accounts.
C) Management, being profit oriented, is more interested in the company's net income than in the assets the company owns and the debts it owes.
D) There is no particular order in which financial statements must be prepared.