Which of the Following Is True of a Statement of Cash

Multiple Choice

Which of the following is true of a Statement of Cash Flows for a private college or university?

A) Four categories are used: Operating, Capital Related Financing, Non-capital Related Financing, and Investing.
B) Either the direct or indirect method is acceptable.
C) Cash flows must be presented separately for Unrestricted, Temporarily Restricted, and Permanently Restricted categories.
D) All of the above are true.