When using the statement of cash flows to evaluate a company’s continuing solvency, the most important factor to consider is the cash

Correct answer b.

A company’s solvency is best represented by the amount of cash that can be generated internally rather than having to borrow from outside sources. This is shown on the Cash Flow Statement as flows from operating activities.

b.>>>>>>>>> flows from (used for) operating activities.

Correct Answer is a.balance at the end of the period cash balance will show company's continuing solvency

Cash flow from operatin activities

answer is :  B

the most important  is Cash flow from Operating Activity

the amount of cash generated by operation is important to see if the company able to generate cash and pay current or even long term liabilities

but ending balance just a number  it can be big value but from finance or invest not operation

I hope to be clear

thanks for all answers

Option B is the correct answer.

b >>>>>>>>>>>>>>>><<<<<<<<<<<<<<<<<<<<<>>>>>>>>>>

Option A Is correct answer. Balance at the period end,...............,

balance at the end of the period.

it is possible that the first two factors (a) and (b) are accurate assessment factors