In preparing a statement of cash flows under the indirect method, which of the following correctly explains why changes in current assets and changes in current liabilities are adjustments made to net income in calculating operating cash flows? Multiple Choice These changes represent transactions that are unlikely to recur and therefore are unlikely to affect future operating cash flows. These changes represent inflows and outflows from investing and financing activities. These changes represent inflows and outflows from operating activities. These changes represent differences between accrual-basis revenues/expenses and their corresponding operating cash flows