3. The primary purpose of the statement of cash flows is to a provide information about the investing and financing activities during a period. b. prove that revenues exceed expenses if there is a net income. provide information about the cash receipts and cash payments during a period. d. facilitate banking relationships. In addition to the three basic financial statements, which of the following is also a required financial statement? a the "Cash Budget" b. the Statement of Cash Flows c. the Statement of Cash Inflows and Outflows d. the "Cash Reconciliation