The statement of cash flows:
A. Reports how equity changes at a point in time.
B. Reports on amounts for assets, liabilities, and equity at a point in time.
C. Reports how equity changes over a period of time.
D. Reports on cash flows for operating, financing, and investing activities over a period of time.
E. Reports on cash flows for operating, financing, and investing activities at a point in time.
Answer: D
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