The indirect method for the preparation of the Statement of Cash Flows starts ______.

	A.	by estimating the sources of cash and the uses of cash
	B.	affects the investing and financing activities sections of the Statement of Cash Flows
	C.	by converting every number on the income statement to its cash amount
	D.	with cash collected from customers
	E.	with net income and makes adjustments for all the items that are not cash