Choice "D" is correct. The required financial statements for a not-for-profit hospital are a balance sheet, a statement of activities, and a statement of cash flows.
Choice "b" is incorrect. A statement of cash flows is also required in addition to the balance sheet and statement of activities.
Choice "a" is incorrect. A statement of cash flows, not a statement of changes in financial position, is required in addition to a balance sheet and a statement of activities.
Choice "c" is incorrect. A balance sheet, not a statement of funds, is required along with a statement of activities and statement of cash flows. There is no "statement of revenues and expenses," however data of this character would appear to duplicate the statement of activities.