You are a certified public accountant (CPA) and one of your clients has asked you to explain the statement of cash flows statement because the client's bank is requesting one. Explain this statement to the client and include a brief description of the three activities that are essential. What are some major sources of cash (inflows) in the statement, and what are some major uses (outflows) of cash (mention at least two each)? Why would the bank want a copy of this statement?