What is the correct choice?

Regarding the use of a spreadsheet for the preparation of the statement of cash flows, which of the following statements is true? A. The spreadsheet is needed when companies face complex situations. B. The spreadsheet can only be used if the indirect method for operating activities is also used. O C. The statement of cash flows cannot be prepared directly from the spreadsheet because additional information is needed. OD. The T-account approach works well for all companies