Which of the Following Statements Is False

Which of the following statements is false?

A) A balance sheet reports a company's cash balance at a specific date.
B) An income statement reports the amounts of revenue and expense on an accrual basis,not the amount of cash received from revenues or paid for expenses.
C) A statement of retained earnings reports the amount of cash received from operating activities and the amount of cash paid for dividends.
D) A statement of cash flows explains the changes in cash from operating,investing,and financing activities.