Which of the following statements about the statement of cash flows is false?

Select one:

a.

It can be prepared using either the direct or indirect method.

b.

It covers the same span of time as the income statement.

c.

It shows how profits and losses were generated during the period.

d.

It shows the link between accrural based income and the cash reported on the balance sheet.

e.

It is divided into an operating, investing, and financing section.