Choose the correct statement(s) from the list below:

a. Cash flow from operations is the most important type/category of all cash flow statements.

b. Some balance sheet accounts are used in daily operations of a business.

c. The P&L statement does not need to conform with GAAP.

d. Cash flow from investing activities is the most important type of cash flow.

e. The P&L statement shows the balance of cash revenues received and expenses incurred.