Financial accounting information about a business: 

A is made available to investors and creditors by permitting them access to the accounting records

B is generally available only to management

C must be made available to the public by law, regardless of the size of the business

D is primarily reported to outsiders through a set of reports called financial statements

The statement of owners' equity shows: 

A the change in cash during the year

B additional sales of common stock and dividends paid during the year

C revenues, expenses, and liabilities for the year

D long-term debt at the end of the year

E all of the above are shown on the statement of owners' equity