Not sure if I answered this right

Which of the following statements about the statement of cash flows is false? The statement of cash flows classifies all cash receipts and cash disbursements as either operating activities or financing activities. The issuance and retirement of debt are considered financing activities for the purposes of the statement of cash flows. Cash transactions related to revenues and expenses are considered operating activities for the purposes of the statement of cash flows. The statement of cash flows shows sources and uses of cash