Final answer:
The investments by and distributions to owners during the period are reported on the Statement of Cash Flows.
Step-by-step explanation:
The investments by and distributions to owners during the period are reported on the Statement of Cash Flows (option c).
The Statement of Cash Flows provides information about the cash inflows and outflows of a company, including the sources and uses of cash. It consists of three sections: operating activities, investing activities, and financing activities. The investments by and distributions to owners fall under the financing activities section, which reports transactions related to equity and debt financing.
For example, if a company issues stock and receives funds from shareholders, it would be recorded as a cash inflow in the financing activities section. On the other hand, if a company pays dividends to its owners, it would be reported as a cash outflow. Therefore, the Statement of Cash Flows is the financial statement that reports the investments by and distributions to owners.