lls Your client, Ana Serrano, owns a new business. She hired you as her accountant, and you just finished preparing the financial statements for her third year of operations. Serrano finds the income statement and balance sheet informative, but she does not understand the statement of cash flows. She says the first section is especially confusing because it contains a lot of additions and subtractions that do not make sense. Serrano tells you, "The income statement tells me the business is more profitable than the last two years. That is the most important information since my bank account shows I have enough cash. What's the point of the statement of cash flows?" Required: Write a professional email to your client explaining (1) the purpose of the statement of cash flows and (2) clarifying the confusing additions and subtractions in the first section of the statement.