The statement of stockholders' equity has less information than the statement of retained earnings

The work sheet is published in the annual report along with the financial statements

Indicate whether the statement is true or false

Commercial Leasing Corporation and Quarry Construction Company enter into a contract for a lease of three excavators. Under the perfect tender rule, Commercial Leasing must ship or tender goods to the lessee that? A)?approximately conform to the contract description

B)?entirely conform to the contract description in most ways. C)?conform to the contract description in every way. D)?substantially conform to the contract description.