With respect to the relationships between the financial statements, which of the following most appropriately describes the link between the balance sheet and the income statement? A. The increase in A/R must be equal to the increase in net income B. The increase in liabilities must be equal to the increase in net income C. The amount of net income is added to retained earnings and should explain the change in Retained Earnings (ignoring dividends) OD. The amount of net income is added to cash and explains the increase in cash (ignoring dividends)