What information is included in the financial statement headings?
a. The owner’s name (who); title of the statement (what); time period covered (when)

b. The firm’s name (who); type of business (what); time period covered (when)
c. The firm’s name (who); title of the statement (what); time period covered (when)
d. The firm’s name (who); the industry of the business (what); time period covered (when)