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