Which Statement Is True with Respect to the Preparation of the Cash

Multiple Choice

Which statement is true with respect to the preparation of the cash flows from operating activities' section?

A) It can be calculated by using the direct or indirect methods.
B) Cash flows are calculated as the difference between revenues and expenses.
C) It is always equal to accrual accounting income.
D) Cash payments for depreciation and dividends are reported in the operating activates sections.