Type of basic financial statements consist of

balance sheet and income statement
statement of retained earning
statement of cash flows
all of above

The correct answer is D. all of the above.

A balance sheet is a financial statement that reports a company’s assets, liabilities, and equity at a specific point in time. An income statement is a financial statement that reports a company’s revenues, expenses, and net income for a specific period of time. A statement of retained earnings is a financial statement that reports a company’s retained earnings, which is the cumulative net income that has been retained by the company since its inception. A statement of cash flows is a financial statement that reports a company’s cash flows from operating activities, investing activities, and financing activities for a specific period of time.

These four financial statements are the most basic financial statements that a company can prepare. They provide a comprehensive overview of a company’s financial position and performance.