When Would a Company Report a Net Loss on the Income

When would a company report a net loss on the income statement?

A) When revenues are less than the sum of expenses plus dividends during an accounting period.
B) If assets decreased during an accounting period.
C) If liabilities increased during an accounting period.
D) When expenses exceeded revenues for an accounting perioD.Net income or loss is equal to revenues less expenses.If expenses exceed revenues, a business would report a net loss.