Which of the following are used for comparative statement analysis?

Balance sheet and P and L a/c Balance sheet, P and L a/c and Cash Flow Statement Balance sheet, P and L a/c, Cash Flow Statement and Funds Flow Statement Only Profit and Loss A/c

Balance sheet and P and L a/c

Comparative Statements: These are the statements showing the profitability and financial position of a firm for different periods of time in a comparative form to give an idea about the position of two or more periods. It usually applies to the two important financial statements, namely, balance sheet and statement of profit and loss prepared in a comparative form.