Which of the Following is true?

A.When developing a statement of cash flows, the goal is to go from Accrual Basis Accounting to Cash Basis Accounting.

B.Of all the financial statements, the statement of cash flows is the most important financial statement because it shows what happened to cash.

C.a + (positive number) is a source of cash and (negative number) is a use of cash.

D.When developing the statement of cash flows for operating activities, for current assets, do opposite of what they say, that is increase or decrease.

E.All of these selections are true.