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Which of the following statements about the balance sheet is most correct?

A$)$ The lower $($right$-$hand$)$ section reports cash and offer assets.

B$)$ The balance sheet reports on a business's operations.

The asset side of the balance sheet is listed in decreasing onder of maturity $($i$.$e$.,$ longer maturity assets are liasled first$).$

D$)$ The upper $($ief$-$hand$)$ section reports liabilities and equily.

E$)$ None of the above statements are correct.

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