$2\mathrm{.}14.$ The objectives of Cash Flow Statement are

A$.$ Analysis of cash position.

B$.$ Short$-$term cash planning.

C$.$ Evaluation of liquidity.

D$.$ Comparison of operating Performance.

a$)$ Both A and B$.$

b$)$ Both A and C$.$

c$)$ Both B and D$.$

d$)$ A$,$ B$,$ C$,$ D$.$