Final answer:
The statement of cash flows includes cash flows from operating activities, detailing cash transactions involving day-to-day business operations. Therefore, the correct option is B.
Step-by-step explanation:
The statement of cash flows is a financial statement that provides aggregate data regarding all cash inflows and cash outflows that a company receives from its ongoing operations, investment activities, and financing activities. The correct answer to which of the following can be found on the statement of cash flows is b. cash flows from operating activities.