Which of the following are the three main financial statements?

The three main financial statements are the balance sheet, income statement, and statement of cash flows. Each of these statements serves a distinct purpose in providing a comprehensive overview of a company's financial performance and position.

The balance sheet summarizes a company's assets, liabilities, and shareholders' equity at a specific point in time, allowing stakeholders to understand the company's financial stability and liquidity.

The income statement outlines a company’s revenues and expenses over a period, ultimately detailing the net income or loss, which reflects the company's profitability.

The statement of cash flows shows how cash moves in and out of the business during a specific period, categorized into operating, investing, and financing activities. This statement is crucial for assessing the company's cash management and liquidity.

By using these three statements together, investors, creditors, and management can gain an overall understanding of the financial health and performance of the organization. The other options mentioned various reports or statements that do not constitute the trio of primary financial statements recognized under generally accepted accounting principles (GAAP).