There are tao methods for presenting operating cash flow: direct method and indirect method. What is the argument for direct method?

a$.$ Direct method dearly shows the reasons for differences between net income and operating cash flows.

b$.$ Dired method mirrors torecasting approach that begins with forecast of income, then derives cash flow$5.$

c$.$ Direct method provides information on the specific sources of operating cash receipts and payments.

d$.$ Direct method begins with net income and adjusts to operating cash flows

argument for direct method?

d$.$ Direct meshod begirs with net income and adjusts to coerating cash flows