Income statement is the form shows a business's financial execution over a reporting period. The three part of Income statement is revenue, expenses and profit.
What is Income statement?
Income statement is the statement that shoes the incomes and expenditure of the firm, and it also helps to determine whether company is going with profit or occurring loss in a specific period of time.
Income statement is identified from the cash flow statement and balance sheet of the company.
Thus, option D is correct.
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