Risch Company each year prepares an income statement and balance sheet. Tom Martin, the controller, issued a memo to Debbie Kreiger, vice president, that the company should prepare a statement of cash flows. Debbie called the controller and told him that she would not let a cash flows statement be published, that this type of information is for internal purposes only, and that the public has no right to these data. She said that the competition would kill them if they got this information. Do you agree with Debbie’s position or with Tom’s? Write your recommendation to Dave Risch, the chief executive officer.