Which of the following is NOT a requirement for a statement that reports changes in cash over a period of time?

a Non-cash transactions, such as investing and financing transactions that do not require the use of cash or cash equivalents, are included in the statement of cash flows as well.

b The period in which the statement of cash flows is prepared must be provided in the title of the statement

c The statement must classify cash flows into three categories: operating, investing, and financing activities

d The net change in cash on the statement of cash flows will be equal to the difference between the beginning and ending cash balance from the statement of financial position