Based on your knowledge of the income statement, why shouldn't the income statement be directly used to monitor a company's cash flows from operating activities?

A :Because the income statement only states account balances at a point in time, not for a specific period.

B :Because the income statement includes revenues and expenses from sources other than operating activities.

C :Because the income statement reports all revenues and expenses, even if cash has not yet exchanged hands.

D :Because the income statement does not include expenses related to dividends or owners' drawings.