What Information Is Conveyed by the Statement of Realization and Liquidation

What information is conveyed by the Statement of Realization and Liquidation?

A) Account balances reported by the company at the date of the filing of the bankruptcy petition.
B) Cash receipts generated by the sale of the debtor's property.
C) Write up of assets.
D) Recognition of recorded liabilities.
E) Assets and liabilities but not stockholders' equity.