82. Which statement is true as to the FASB's position on the presentation of the statement of cash flows? A. The FASB recommends the use of the indirect method, but most companies use the direct method. B. The FASB recommends the use of the direct method, but most companies use the indirect method. C. The FASB recommends the use of the direct method, and most companies use the direct method. D. The FASB recommends the use of the indirect method, and most companies use the indirect method