What is the difference between: Statutory reserve - allocations?

Answer Is: 

Statutory reserve

Allocations

A Affecting Income Statement & Long Term Liabilities Affecting Income Statement & Short Term Liabilities B Owners Equity Affecting Income Statement & Short Term Liabilities C Affecting Income Statement & short Term Liabilities Affecting Income Statement & Long Term Liabilities D Affecting Income Statement & Owners Equity Affecting Income Statement & Short Term Liabilities