How does the statement of cash flows integrate with the balance sheet to provide insights into a company's financial health?

• A. By providing a summary of the company's liabilities and equity.
• B. By showing changes in cash related to balance sheet accounts, it provides a complete picture of cash management.
• C. By listing all revenues and expenses, it shows their impact on cash.
• D. By detailing the company's net income and its effect on cash.

Answer: (B)