Which of the following is not true? (Points : 5)

A.The statement of cash flow provides information to help investors and creditors assess the cash and noncash investing and financing transactions during the period.

B. A company can convert net income to net cash flow utilizing either the direct or indirect method.

C. When prepaid expenses decrease during a period, expenses on the accrual basis are lower than on the cash basis.

D. When the accounts receivable balance decreases, cash basis revenues are higher than accrual basis revenues.