Which of the following statements about net cash flows from operating activities is true?

a$.$ Generally accepted accounting principles $($GAAP$)$ do not require the reporting of net cash flows from operating activities.

b$.$ Net cash flows from operating activities are generally a better predictor of the profitability of a company than is accrual accounting.

c$.$ The ability of a company to pay debts as they become due is best analyzed using net cash flows from operating activities.

d$.$ Net cash flows from operating activities make no difference as long as the company reports net income.