In financial statements, which of the following represents the formula for "cash at end of year" that should agree with the amount on the balance sheet?
A) Cash flows from operating activities + Cash flows from investing activities.
B) Cash at the beginning of the year - Net increase (decrease) in cash.
C) Cash flows from financing activities + Cash at the beginning of the year.
D) Net increase (decrease) in cash - Cash flows from investing activities.
