Which of the following statements about partnership financial statements is true?

Which of the following statements about partnership financial statements is true?

A. Specific details of how net income is distributed is shown on the partners' capital statement.

B. Only the combined total of all partner capital balances is shown on the balance sheet.

C. The owners' equity statement for partnerships is referred to as the partners' capital statement.

D. The distribution of net income for each partner is shown on the balance sheet.