Which of the following statements is false with respect to a Balance Sheet? a. The balance sheet reports the amount of assets, liabilities and stockholder's equity of an entity at a point in time. b. The retained earnings balance shown on the balance sheet must agree with the ending retained earnings balance shown on the statement of retained earnings. c. The balance sheet reports the changes in assets, liabilities and stockholder's equity over a period of time. d. The accounts shown on the balance sheet represent the basic accounting equation for a particular business entity