13. Which of the following statements about the statement of cash flows is correct?

a. The indirect method starts with income from continuing operations.

b. The direct method is more popular and more widely used

c. The direct method requires companies to separately report cash receipts such as cash collected from customers, interest and dividend received, other operating cash receipts, cash paid to employees and suppliers, interest paid, income taxes paid and other operating cash payments.

d. All of these answers are correct.

Your answer is _________________