Which of the following is incorrect with respect to financial statement articulation?

A)	Preparation of the income statement and statement of comprehensive income provides the necessary data needed to balance the balance sheet.

B)	Preparation of the balance sheet provides the data needed to prepare the statement of cash flows.

C)	Preparation of the statement of shareholders' equity provides the data needed to complete the income statement.

D)	Preparation of the statement of cash flows requires information from the income statement and the balance sheet