Which one of the following statements about the balance sheet is correct? Select one: A. Net worth is positive whenever the value of assets exceeds the value of liabilities and negative if the value of liabilities exceeds the value of assets. B. The balance sheet contains important financial information about net worth and assets, both which indicate the source of an organization's funding. C. The balance sheet must always balance, but an exception is that the balance sheet will not balance if net worth is a negative number. D. Change in asset and liability valuation from historical cost to fair value has no effect on the value of shareholders' equity