Which of the following statements about the income statement is FALSE? Question 1 options:

a The proceeds from the sales of goods or services are listed on the first line of an income statement.

b.The income statement lists the income and outgoings as of a particular date.

c.The net income of the company is shown on the final, or "bottom" line, of the income statement.

d. The income statement depicts the flow of revenue and outlays the company incurred between two dates.