Which of the following is correct about the statement of cash flows?

A. It provides information about a companys cash receipts and cash payments during an accounting period.

B. It provides information about a companys operating, investing, and financing activities during the period.

C. It provides information that investors and creditors can use to assess the companys ability to generate positive future cash flows, ability to pay its liabilities, ability to pay dividends, and its need for additional financing.

D. It provides information to help management assess the businesss debt-paying ability, determine its dividend policy, and plan its investing and financing needs.

E. All of the above are correct.