Which of the following options correctly describes how the three statements connect?

• Depreciation links only the income statement and balance sheet, not the cash flow statement
• Ending cash on the cash flow statement flows into revenue on the income statement
• The three statements share no figures and are built independently
• The balance sheet feeds net income straight into the cash flow statement, skipping the income statement
• Net income flows to the top of the cash flow statement and into retained earnings, and the statement's ending cash becomes the balance sheet cash line