Which of the following statements is false?

(a) The balance sheet or statement of financial position shows the financial position of the firm on a particular date, such as the end of a quarter or a year.

(b) The income or earning statement presents the results of operations for the accounting period.

(c) The statement of cash flows provides information related to the amount of accruals done during an accounting period.

(d) The statement of stockholders’ equity reconciles the beginning and ending balances of all accounts that appear in the stockholders’ equity section of the balance sheet.