Answer :
A statement of cash flows explains the difference between the beginning and ending balances of Cash and cash equivalents.
What is statement of cash flows?
Statement of cash flow can be defined as a statement that help to show a company or an organization inflow and outflow of cash or movement of cash at a particular period of time.
A statement of cash flows tend to explain the difference between the beginning and ending balances of a company Cash and cash equivalents.
Therefore the correct option is B.
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