How are the income statement and balance sheet linked?

I think the answer is D. Net income from the income statement transfers to the balance sheet equity section.

Net profit is added to capital,  it is reflected in the liabilities side of balance sheet.

option D is correct answer

Answer "d" according IFRS It's True

my answer is D due to accounting standards.

thanks for invite

my answer = (D) . thank you

They are linked:  the result from the use of double- entry and the accounting or booking and the accounting equation Assets= Liabilities+ Owner`s  Equity