Astatement of cash flows explains the differences between the beginning and ending balances of: cash, cash equivalents, and short-term investments. net income. cash and cash equivalents. equity. working capital.

A statement of cash flows explains the differences between the beginning and ending balances of cash, cash equivalents, and short-term investments.

Explanation:  

Cash generation is one of the main objectives of the business. Most of its activities are aimed at directly or indirectly causing an adequate flow of money that allows, among other things, to finance the operation, invest to sustain the growth of the company, pay the liabilities at maturity, and in In general, to give the owners a satisfactory performance.

According to FASB-95, issued in 1995, the Cash Flow Statement specifies the amount of net cash provided or used by the company during the year for its activities:  Of operation , Investment  and Financing

107x106 is the answer