Which of the following statements best describes the purpose of a statement of cash flows for a corporation?

Select one:

a. Its purpose is to summarize the changes in the company's stockholders' equity account balances for the year.

b. Its purpose is to report the company's total assets, total liabilities, and total stockholders' equity at the end of the year.

c. Its purpose is to summarize the company's revenues and expenses for the year.

d. Its purpose is to summarize the company's cash inflows and cash outflows for the year.