Passage Summary: If a business only looks at its monthly bills, it might forget about big annual costs and spend too much money. Therefore, they need a tool that tracks all cash movement.

Conclusion: Every business needs to use a cash-flow statement to ensure its financial health.

Reasoning: Relying solely on monthly revenue minus monthly expenses ignores non-monthly costs, which can lead to a false sense of financial security and subsequent overexpansion.

Analysis: The argument identifies a specific problem—ignoring non-monthly expenses—and proposes a specific solution: the cash-flow statement. To strengthen this link, look for an answer that confirms cash-flow statements are uniquely capable of capturing those irregular, non-monthly expenses that the current method misses. We want to bridge the gap between the 'problem' of overexpansion and the 'solution' of this specific accounting tool. If the statement doesn't actually help track those non-monthly costs, the conclusion falls apart.