All of the following are interrelationships that are important to understand when preparing financial statements except

Select one:

a. the net income from the income statement is used in the retained earnings statement.

b. the ending retained earnings from the retained earnings statement is used in the stockholder's equity section of the balance sheet.

c. the cash on the balance sheet should be equal to the cash at the end of the period on the statement of cash flows.

d. all of the payments on the balance sheet should be equal to the cash payments for operating activities on the statement of cash flows.