Choose the correct statements from the following:(A) The financial statements of a business enterprise include cash flow statements.(B) Common size statements and financial ratios are two tools employed in vertical analysis.(C) Financial analysis helps an analyst to arrive at a decision.(D) Comparative statements are a form of vertical analysis.Choose the correct answer from the options given below:

Let's assess the factual accuracy of each statement:(A) is correct: A complete set of financial statements includes the Balance Sheet, Profit and Loss Statement, and Cash Flow Statement.(B) is correct: Vertical analysis studies the relationship of items within a single financial period. Common-size statements (which convert items into percentages of a common base line item) and standard financial ratios are core parts of vertical analysis.(C) is correct: The primary purpose of interpreting financial metrics is to assist management and investors in informed decision-making.(D) is incorrect: Comparative statements contrast metrics across multiple financial years, which makes them tools for horizontal analysis (trend analysis), not vertical analysis.Hence, only statements (A), (B), and (C) are correct.