Match the financial statement (income statement, balance sheet, statement of cash flows) with its characteristics. Shows a company's revenues and profits over some period of time Shows a company's financial position at a point in time Shows a company's cash flows from operating, financing, and investing activities Starts with net income for the period and then adjusts for cash used in or provided by, operating activities, and changes in working capital Contains three categories of items: assets, liabilities, and equity Shows the company's gross margin or gross profit over some time period