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

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

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

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