Answer:

d.) Statement of performance or an income statement shows the net income of the business by subtracting expenses from the revenues.

Explanation:

1. Statement of changes in owner's equity is a report about the changes in the starting and ending capital of the business. (capital)
2. Statement of cash flows is a report about any transactions that are related to cash. it shows how much money the business generated. (cash)
3. Statement of Financial position or the balance sheet is a report showing the assets, liabilities, and the end capital of the business. (assets and liabilities + end capital)