Which of the following statements about the financial statements is correct?

a) The "change in cash" reported on the statement of cash flows is also reported on the statement of retained earnings.
b) The statement of cash flows is for a period of time while the income statement is at a point in time.
c) Both the income statement and the statement of cash flows show the result of a company's operating activities.
d) The statement of cash flows is at a point of time while the income statement is for a period of time.