The statement of cash flows is used for all of the following except_____. - 1967

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The statement of cash flows is used for all of the following except_____. 

A. determining a company's ability to pay its debts when they are due 

B. evaluating the creditworthiness of the organization 

C. showing the relationship of net income to changes in cash 

D. revealing commitments that may restrict future courses of action 

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