$8$c$-$ Which statement correctly describes the use of the direct method in the preparation of the cash flows from operating activities?

a$.$ It exclusively calculates cash flows from non$-$current assets.

b$.$ It combines elements of both investing and financing activities.

c$.$ It uses accrual basis accounting to report all cash flows.

d$.$ It adjusts net income for all accrued revenues and expenses.

e$.$ It details the specific cash inflows and outflows from customers and to suppliers.