In preparing the statement of cash flows determining the net increase or decrease in cash requires the use of

A) the adjusted trial balance.
B) the current period's balance sheet.
C) a comparative balance sheet.
D) a comparative income statement.

Comparative Balance Sheet

Financial statements that display a company’s financial position at different points in time, side by side, to facilitate comparison.

Adjusted Trial Balance

A listing of all company accounts that remains after adjusting entries are made, serving as a foundation for the preparation of financial statements.