The statement of cash flows explains changes in a firm's: A) Cash on hand and cash in the bank B) Cash and cash equivalents C) Cash, cash equivalents, and accounts receivable D) Working capital

C Cash and cash equivalents

Explanation:

For Cash equivalent, you must understand that is less than 90 days short term-investment which must be readily for convertible to a known amount of cash and practically no risk, again, within 90 days

Source: IFRS IAS 7 Statement of Cash Flows-identification of cash equivalents