Which of the following is incorrect about the statement of cash flows?

(a) The direct method may be used to report net cash provided by operating activities.

(b) The statement shows the net cash provided (used) for three categories of activity.

(c) The operating activities section is the last section of the statement.

(d) The indirect method may be used to report net cash provided by operating activities.

Use the indirect method to solve Questions 9 through 11.