Which of the following statements is true?

Select one:

a$.$

Retained earnings, as a category, represents the resources available to a business.

b$.$

Liabilities show the amount of assets claimed by creditors.

c$.$

The accounting equation shows that the total resources of a business is equal to the total amount of financing of those resources.

d$.$

Both A and B are true.

e$.$

Both B and C are true.