Which of the following statements is incorrect regarding the statement of cash flows?

a) when the direct method is presented, preparationg and disclosure of the indirect method of presenting cash flows from operating activities is also required.

b) the direct and indirect methods always produce the same amount of cash flows from operating activities.

c) the indirect method is nore difficlut to implement in practice.

d) the direct method presentation of operating cash flows is nore straightforward than that of the indirect method.