Which of the following statement concerning the statement of cash flows is true?

a.The statement of cash flows is an optional financial statement for an SEC registered firm.

b.The statement of cash flows reflects both earnings per share and cash per share.

c.The statement of cash flows is usually more accurate when using the indirect method.

d.If the direct method is used, a supplementary schedule reconciling the net income to net cash from operating activities must still be provided.