Which Statement Is Correct

Multiple Choice

Which statement is correct?

A) The statement of comprehensive income and statement of financial position are accrual based and the statement of cash flows is cash based.
B) The statement of comprehensive income, statement of financial position and statement of cash flows are all accrual based.
C) The statement of financial position is accrual based and the income and statement of cash flows are cash based.
D) None of the statements is correct.