Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Which is an appropriate method of preparing a common-size cash flow statement?
Option A:Show each item of revenue and expense as a percentage of net revenue.
Option B:Show each line item on the cash flow statement as a percentage of net revenue.
Option C:Show each line item on the cash flow statement as a percentage of total cash outflows.

Answer: B