A Calendar-Year Reporting Company Preparing Its Annual Financial Statements Should

Multiple Choice

A calendar-year reporting company preparing its annual financial statements should use the phrase "At December 31, 2016" in the heading of which of the following?

A) On all of the required financial statements.
B) On only the income statement.
C) On the income statement and balance sheet, but not the statement of cash flows.
D) On the balance sheet only.