Objective Question:

In the context of financial accounting, what is the primary purpose of the statement of cash flows?

A) To provide information about a company's economic resources and claims against those resources.

B) To report the financial position of a company at a specific point in time.

C) To disclose changes in equity during a specific period.

D) To present the cash inflows and outflows of a company's operating, investing, and financing activities during a specific period.