Which of the following statements is CORRECT?

a.	The statement of cash needs tells us how much cash the firm will require during some future period, generally a month or a year.
	b.	The statement of cash flows tells us how much cash the firm has in the form of currency and demand deposits.
	c.	The balance sheet gives us a picture of the firm's financial situation over a period of time.
	d.	Four key financial statements are the balance sheet, the income statement, the statement of cash flows, and the statement of retained earnings.
	e.	The income statement gives us a snapshot of what is happening at a point in time.