单项选择题
The statement of owner's equity
A、Reports how equity changes at a point in time.
B、Reports how equity changes over a period of time.
C、Reports on cash flows for operating, financing, and investing activities over a period of time.
D、Reports on cash flows for operating, financing, and investing activities at a point in time.
E、Reports on amounts for assets, liabilities, and equity at a point in time.