The correct answer is: C. Fund flow statement
A fund flow statement is a financial statement that shows how a company’s cash and other liquid resources have changed over a period of time. It is a statement of cash flows, and it shows the sources and uses of cash during a specific period of time.
A balance sheet is a financial statement that reports a company’s assets, liabilities, and equity at a specific point in time. It is a snapshot of a company’s financial position at a particular moment.
Sales are a company’s revenues from the sale of goods or services. They are recorded on the income statement, which shows a company’s revenues and expenses over a period of time.
Profit is a company’s net income, which is calculated by subtracting its expenses from its revenues. It is also recorded on the income statement.
Therefore, the only statement that reflects changes in the working capital is the fund flow statement.