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Hello please choose correct answer if you know the question. But please don't guess and give me wrong answer. And also give me explanations why

Hello please choose correct answer if you know the question. But please don't guess and give me wrong answer. And also give me explanations why it was that answer. I choose D but I don't know if this is right or wrong. Thank you.

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14. Now you're ready to prepare your first balance sheet for the Blue Top Taxi Company. What should the top of your balance sheet look like? O A. Blue Top Taxi Company Balance Sheet May 31, 20- O B. Blue Top Taxi Company June 1, 20- Balance Sheet O C. Tom Cotton, Owner Balance Sheet June 1, 20- D. Blue Top Taxi Company Balance Sheet June 1, 20- on the review page)

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