Regarding the statement of stockholders' equity, which of the following statements is incorrect?

A.

The statement of stockholders' equity reports the number of shares and any changes during the year in preferred, common, and treasury stock.

B.

The statement of stockholders' equity does not show the changes to the Retained Earnings account because that information is provided in the statement of retained earnings.

C.

The statement of stockholders' equity has more information than the statement of retained earnings because it reports the changes in all stockholders' equity accounts.

D.

The statement of stockholders' equity is an option for reporting the changes in stockholders' equity of a corporation.