There are two methods for presenting operating cash flow: direct method and indirect method. Which of the following is most likely to be true?

Select one:

a$.$ Indirect method clearly shows the reasons for differences between net income and operating cash flow

b$.$ Indirect method provides information on the specific sources of operating cash receipts and payments

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

d$.$ Direct method mirrors forecasting approach that begins with forecast of income, then derives cash flow