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Although both the statement of cash flows and the income statement report on operating activities, why is net income from operations different from net cash

Although both the statement of cash flows and the income statement report on operating activities, why is net income from operations different from net cash flow from operations?

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There is no difference in net income and net cash flow from operations

Because the income statement is prepared using accrual accounting and the statement of cash flows reports only transactions that affect the cash account

Because the statement of cash flows is prepared using accrual accounting and the income statement is prepared using a cash accounting basis

Because transactions from other business activities will be included in cash flows from operations on the statement of cash flows

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