There Are Certain Situations Where It Is Necessary to Recast

There are certain situations where it is necessary to recast the financial statements in order to analyze them.All of the following are examples of the need to recast except:

A) Interest on long-term debt amounted to $1,000,000.
B) The income statement contains a number of gains not expected to occur in the future.
C) There have been a number of temporary differences.They remain on the balance sheet.
D) Asset purchases were made during the year.