Gamani Ltd$.$ is summarising its financial data for the fiscal year to give a clear picture of its performance. Which statement beit summarises financial information in a Statement of Financial Position?

A$.$ It shows the company's assets lisbilities and equity at a particular point in time.

B$.$ It explains changes in retained earnings over the year.

C$.$ It shows the company's revenues and expenses over a specific period.

D$.$ It lists all cash inflows and outflows during a given period.