Which of the Following Statements Is True

Which of the following statements is true?

A) The "net change in cash" reported on the statement of cash flows is also reported on the statement of retained earnings.
B) Both the income statement and the statement of cash flows show the results of a company's operating activities.
C) The statement of cash flows is for a period of time while the income statement is at a point in time.
D) The statement of cash flows is at a point of time while the income statement is for a period of time.