client asks you to prepare a cash flow statement for the year December $31,2016$ and hands you four $(4)$ pieces of information as follows:$1)$ Income statement for $20162)$ December $31,2016$ balance sheet$3)$ All of the changes in long$-$term assets during $20164)$ All of the changes in long$-$term liabilities and equity during $2016$What information is missing in order to allow you to prepare the cash flow statement?A$.$ Income statement for $2015$B$.$ The December $31,2016$ bank statement showing the year ond cash balance i the bankC. December $31,2015$ balance sheetD. The $2015$ cash flow