12. Which of the following is a TRUE statement relating to the statement of cash flows? A) A statement of cash flows may include certain non-cash transactions. B) The direct and indirect methods are both acceptable methods of providing the statement of cash flows, but the Securities and Exchange Commission strongly prefers the direct method. C) Cash flows from investing transactions will include payments made by the company to redeem its outstanding bonds. D) All the above are true. E) None of the above is true..