The Totals in the Cash and Investment Process Balance Sheet

The totals in the cash and investment process balance sheet accounts reflect

A) all the transactions recorded during the year
B) a beginning balance as of the last day of the current year
C) only the amounts in the accounts on the last day of the year
D) the total amount of the transactions recorded during the year
E) the net amount of the transactions recorded during the year
F) both A and B
G) both C and E
H) both D and E