Which of the Following Are Methods That Are Used to Prepare

Multiple Choice

Which of the following are methods that are used to prepare a statement of cash flows?
I. Use information obtained directly from the primary records of cash transactions.
II. Use information in the accrual-based statement of profit or loss and statement of financial positions but remove the effect of non-cash items.
III. Use information in the accrual-based statement of profit or loss and statement of financial positions but add the effect of non-cash items.

A) I, II and III
B) I and III
C) II and III
D) I and II