All of the Following Are Primary Purposes of the Statement

All of the following are primary purposes of the statement of cash flows except:

A) to assess the entity's ability to generate positive future net cash flows
B) to assess management's success in limiting the income taxes paid to the federal government
C) to assess the reasons for differences between income and associated cash receipts and payments
D) to assess both the cash and noncash aspects of the entity's investing and financing transactions during the period