A calendar-year reporting company preparing its annual financial statements should use the phrase "At December...

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Accounting

A calendar-year reporting company preparing its annual financial statements should use the phrase "At December 31,2018" in the heading of which of the following?
Group of answer choices
On the stockholders equity statement only
On the balance sheet only
On the income statement only
On the income statement and balance sheet but not the statement of cash flows

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