The following are line items from the horizontal analysis of statements of cash flows: Increase/ (Decrease) Increase/ (Decrease) Amount $1,000 Percent 10% Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities 2047 $10,000 7,000 600 2046 $9,000 7,000 1.000 (400) (40) vou Which of the items is stated incorrectly? a. Cash flows from operating activities O b. Cash flows from financing activities O c. Cash flows for investing activities Od. None of these choices is incorrect. A code of ethics: a should be in written form to avoid confusion. b. Does not help employees to identify what is wrong and what is right c should be limited to a list of dos and don'ts. Od should include an operations schedule of day-to-day activities