Final answer:
The detailed operating statement is the component of an operating budget that typically uses three columns, allowing for comparison between the original budget, adjusted budget, and actual numbers.
Step-by-step explanation:
When preparing an operating budget, different components require various formatting based on their purpose and contents. Among the options listed, a detailed operating statement often uses three columns. These columns typically represent the Original Budget, Adjusted Budget through the year, and the Actual numbers pertained to the period being reported. This format allows for comparison and analysis between what was initially planned, what adjustments were made, and what actually occurred.