Which of the following combination of statements are NOT true-

(A) Financial analysis is used only by the creditors.
(B) Comparative statements are the form of vertical analysis
(C) The financial statements of a business enterprise include cash flow statement.
(D) Ratio analysis establishes relationship between two financial statements.

Choose the correct answer from the options given below:

(A) and (B) only

The correct answer is Option (2) → (A) and (B) only