Which of the following is not true? A. The net increase/decrease of cash on the statement of cash flow should reconcile the beginning and ending balances on the balance sheet. B. The first step in preparing the statement of cash flow is to determine the cash flow from operations. C. Cash receipts from customers are computed by adding revenue from sales and a decrease in accounts receivable account. D. Noncash investing and financing activities are disclosed in a note to the financial statements or as a separate schedule.