The Statement of Cash Inflows and Outflows Shows All of the Following

The statement of cash inflows and outflows shows all of the following, except:

A) how the firm's balance sheet changed from one period to another.
B) how funds from operations were used to finance the company's assets.
C) how the firm has matched short-term and long-term sources of funds with short-term and long-term uses of funds.
D) the firm's cost of new borrowing.