A company's stakeholders often differ in their financial statement focus. For example, some stakeholders focus primarily on the income statement, while others focus primarily on the statement of cash flows or the balance sheet. For each of the following situations, indicate which financial statement would be the most likely focus for the stakeholder. Choose either the income statement, balance sheet, or statement of cash flows.

Situation $3$: Assume that you are employed by Campbell Soup Co$.($CPB$)($product market stakeholder$)$ and are considering whether to extend credit for a $60-$day period to a new grocery store chain that has recently opened throughout the Midwest.