Choose the correct statement about the statement of cash flows (SCF). (Abbreviations: IS = Income statement; BS = balance sheet.) (Choose one of the following)

-the preparation of the SCF involves creation of new accounts not on the IS or BS

-most of the information on the SCF is also on the IS

-all three statements (IS, BS, SCF) primarily reflect the accrual basis of accounting

-unlike the IS and BS, the SCF cannot be prepared by transferring balances from the adjusted trial balance

-there are four categories of cash flows on the SCF