Which of the following is incorrect with regard to the statement of cash flows?

Question $1$ options:

To calculate cash dividends paid to shareholders during the period, information from the comparative Balance Sheet $($Retained earnings and Income Statement $($Net Income$)$ is needed

Selling, General, and Administrative expenses reported on the Income Statement could include some non$-$cash items that would need to be added back to the operating section if the indirect method is used.

Negative cash flows in the investing section is always a sign that the business is failing.

The statement of cash flows can answer the question "Did the company operate within its means during the period?"

Direct and indirect methods of calculating the operating section of the statement of cash flows will produce the same operating cash flow results