12. Which of the following is a true statement? A) An entity's balance sheet for calendar-year 2022 should be dated as being "for the year ended Derember 31,2022 ." B) An entity's calendar-year 2022 income statement should include the revenue, expenses (including income tax expense), and appropriate GAAP-based gains and losses for the entire year. C) Supporting notes to an entity's financial statements frequently include helpful information for the reader, but they are usually not essential to understanding the entity's financial position or results of operations for the reporting period then ended. D) All the above are true. E) None of the above is true