The balance sheet reports:

a.	the assets, liabilities, gains, and losses for a period of time
b.	the changes in assets, liabilities, and equity for a period of time
c.	the assets, expenses, and liabilities as of a certain date
d.	the probable future benefits, probable future sacrifices, and residual interest for a period of time
e.	the financial condition of an accounting entity as of a particular date