Choose the correct statement about preparing the statement of cash flows (SCF).

		a. the SCF is usually prepared after the income statement and balance sheet
		b. there is no advantage to preparing the 3 primary financial statements in any particular order
		c. like the income statement and balance sheet, SCF preparation mainly involves transferring account balances directly from the ledger
		d. a spreadsheet is required for preparing the SCF
		e. the SCF repeats most of the information found in the other two statements