Which of the follow statements is true about the statement of cash flows?

Sources of cash are negative numbers.

Depreciation expense is subtracted in the statement of cash flows.

Cash provided or used by operating activities is made up of long-term assets like property, plant and equipment.

There are 3 sections of the statement of cash flows and they are: operating activities, borrowing activities and financing activities.

All of the above selections are true

None of the the selections above are true