Explain how the structure of the statement of cash flows represents another subsection of the accounting equation. (Section 3.6)

Data from section 3.6

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It was shown in Chapter 1 that liquidity is of interest to more than one user group, but of particular interest to creditors of the business. Liquidity is measured by the cash and near-cash assets and the change in those assets, so a financial statement which explains cash flows should be of general interest to user groups: