Which of the Following Are Limitations of a Statement of Cash

Multiple Choice

Which of the following are limitations of a statement of cash flows?
I. Only past cash flows are reported
II. Cash flows can be manipulated,e.g. postponing expenditures
III. Non-cash transactions can be significant in affecting future investing and financing cash flows

A) I and II only
B) II and III only
C) I, II and III
D) None are considered limitations.