The income statement is intended to show the results of operations. Income and expenses are recognized on an accrual basis, ie, regardless of whether they are collected or paid. Statement of Cash Flows, on the other hand, shows: Select one alternative: a-Financial position i.e. the position of individual assets, liabilities and equity at the end of the settlement period b-Actual cash movements, cash deposits and withdrawals, ie. the origin and disposition of cash c-Operating profit (EBITDA) i.e. the size that is considered to indicate well what the operation returns d-How individual equity accounts have changed, e.g. share capital, premium account and retained earnings