Which report provides a historical record of cash flows?

The correct choice is the Cashflow Statement, as it serves as a detailed summary of a company's cash inflows and outflows over a specific period of time. This report provides insight into how cash is generated and spent, allowing stakeholders to understand the historical cash flow activity of the business.

The Cashflow Statement helps assess the liquidity and solvency of a business. It includes data from operating activities, investing activities, and financing activities, showing how cash has been utilized in different areas of the business. By looking at this historical record, businesses can analyze trends related to cash management, plan for future cash needs, and make informed financial decisions.

In contrast, the Cashflow Forecast projects future cash flows based on expected income and expenses, which does not provide a record of past cash activity. The Income Statement reports on a company's revenues and expenses over a period but does not detail the actual cash flows. Market Research involves collecting and analyzing information about consumers and markets, which is unrelated to cash flow records.