Which of the following statements isfalse?

-Cash flow from investing and financing activities requires adjusting all the revenue and expense accounts to a cash basis.

-The statement of cash flows is just another way of presenting the balance sheet of a company; except in the case of a balance sheet, which shows amounts at the end of the accounting period, the statement of cash flows shows the changes in the balance sheet accounts between periods.

-Cash flow from operating activities requires adjusting net income to a cash basis by using the changes in the balance sheet accounts that relate to operations.

-The change in cash between periods is explained by the changes in all the other balance sheet accounts