The correct answer is: D. Manager of the business.
An internal user of financial statements is someone within the organization who uses the statements to make decisions about the company’s operations. Managers are the primary users of financial statements because they need the information to make decisions about how to run the business. For example, managers use financial statements to set prices, make investment decisions, and evaluate the performance of the company.
Creditors, government agencies, and shareholders are all external users of financial statements. External users are not involved in the day-to-day operations of the company, but they use financial statements to make decisions about whether to do business with the company. For example, creditors use financial statements to assess the company’s ability to repay loans, government agencies use financial statements to monitor the company’s compliance with regulations, and shareholders use financial statements to evaluate the company’s performance.