Concept:The balance sheet shows the financial position of a business at a specific date.Explanation:The trading account calculates gross profit or loss for a period.The profit and loss account calculates net profit or loss for a period.The appropriation account shows how profits are shared.Only the balance sheet reports assets, liabilities, and capital on a particular date.Therefore, a statement of financial position as at a particular date is the balance sheet.Answer:C. balance sheet