What does the statement of cash flows measure?

A. The total cash used for acquisitions.

B. The cash used to pay debts and reward shareholders, including dividends and stock buybacks, over the course of the year.

C. The cash a company generates and uses during a particular reporting period, including where it comes from and where it goes.

D. The profit a company generates during a particular reporting period, including what sales were earned and costs were paid.