The heading on a financial statement includes which of the following information, in the order shown?

a$.$the name of the business, the period of time the statement covers, and the name of the statement

b$.$the name of the statement, the period of time the statement covers, and the name of the business

c$.$ the name of the business, the name of the statement, and the period of time the statement covers

d$.$ the period of time the statement covers, the name of the statement, and the name of the business