Which of the following statements lists everything a company owns and owes at a moment in time? ​

A) Income Statement
B) ​Balance Sheet
C) Statement of Cash Flows
D) All of the above

The Balance Sheet lists a company's assets, liabilities, and equity at a specific point in time, giving a snapshot of what the company owns and owes. The Income Statement shows a company's revenues and expenses over a period of time, while the Statement of Cash Flows shows the inflows and outflows of cash during a period.