_____ Under the Temporal Method of Translation, Which Translation Procedures

_____ Under the temporal method of translation, which translation procedures are followed?

A) All balance sheet accounts are expressed in U.S. dollars using exchange rates that produce the U.S. dollar equivalent at the time the transaction giving rise to the balance was entered into.
B) All assets and liabilities are expressed in U.S. dollars using exchange rates that produce the U.S. dollar equivalent at the time the transaction giving rise to the balance was entered into.
C) All income statement accounts are expressed in U.S. dollars using exchange rates that produce the U.S. dollar equivalent at the time the transaction with the outside, unrelated party giving rise to the balance occurred.
D) All income statement accounts-excluding cost of sales, depreciation expense, amortization expense, and similar accounts-are expressed in U.S. dollars using exchange rates that produce the U.S. dollar equivalent at the time the transaction with the outside, unrelated party giving rise to the balance was entered into.
E) None of the above.