Which of the following is true regarding a statement of cash flows worksheet?

A.) Income statement accounts are listed after balance sheet accounts in the top half of the worksheet under the indirect method.

B :

A decrease in cash will be offset by a debit in the reconciling items columns at the bottom of the worksheet.

C :

An increase in cash will be offset by a debit in the reconciling items column at the bottom of the worksheet.

D :

Significant noncash investing and financing activities are not entered in the reconciling columns.