Which of the following statements is correct?

A) On the worksheet, the amount of the ending merchandise inventory is shown in the Income Statement Credit column in the account Income Summary and the Balance Sheet Debit column in the account Merchandise Inventory.

B) On the worksheet, if debits exceed credits in the Adjusted Trial Balance section, the difference represents a net loss.

C) All of these statements are correct.

D) On the worksheet, the totals of the Income Statement columns should equal the totals of the Balance Sheet columns.