Provides details about the flow of funds from operating, investing, and financing activities. Statement of cash flows Details changes in the capital received from investors in exchange for stock (paid-in .}Statementofstockholdersequity capital), donated capital, and retained earnings. Accountants focus on creating financial statements, whereas finance professionals use these statements to evaluate a firm and answer questions about its performance. Indicate which financial statement you would refer to when answering the questions in the following table: \begin{tabular}{l} \hline \\ \hline How profitable has the firm been? \\ How much of the firm's earnings are left as balance after the firm pays out dividends to \\ its shareholders? \end{tabular}