que In addition to a balance sheet, what are the basic financial statements that are presented when using the FRF for SMEs? Ob) Statement of income and statement of cash flows O a) Statement of comprehensive Income and statement of owner's equity O Statement of income and changes in owner's equity d) Statement of comprehensive income and statement of cash flow For which financial statement users is the FRF for SMEs primarily designed? O a investors and creditors who cannot require management to provide information directly to them Ob) Entities whose owners and management use the financial statements to help assess an entity's performance and to track what an entity owns and owes Od) Independent CPA who might otherwise prepare tax basis financial statements Oc) Investors, creditors, management and the general public