Bob's Manufacturing has been in business for one year. Which one of the following is true regarding Bob's year-end financial statements? Select one: A. The beginning balance on the statement of changes in shareholders' equity will show as $0. B. Change in cash on the statement of cash flow will be $0. C. Cash on the balance sheet will be shown as $0. D. The fact that there are no prior year reports will have no impact on the financial statements