Which of These Are Methods That Are Used to Prepare

Multiple Choice

Which of these 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 the information in the accrual-based income statement and balance sheets but remove the effect of non-cash items.
iii. Use the information in the accrual-based income statement and balance sheets but add the effect of non-cash items.

A) iii
B) ii. iii
C) i
D) i. ii