Option A is incorrect, answer pls??

GAAP methods must be used to obtain an unqualified or "clean" audit opinion from independent auditors, which results in a certificate of conformance. As in the private sector, three principal financial statements are developed, what are they? A. (1) the Statement of Net Assets, (2)Statement of Revenues, Expenses and Changes in Assets, and (3) the Statement of Cash Flows. B. Long-term Debt, less current maturities, Other Liabilities and Deferred Credits, and Deferred Income Taxes O C. (1) the income statement (measure of net income), (2) the balance sheetstatement (measure of financial position), and (3) the cash flow statement(measures sources and changes in financial position). D. None of the above