Respuesta :
I think the answer is d because it the only one that makes sense.
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The statement of cash flows records the cash receipts and the cash payment for the specific period of time. hence. option A is correct.
What is a cash flow statement?
It is the statement that shows the cash position of an organization.
When the cash is received so it should be added and when the cash is paid it should be deducted.
Therefore, we can say that the option A is correct.
And, the rest of the options are wrong.
Learn more about cash here: https://brainly.com/question/24506060