Which of the following statements is NOT true with respect to the statement of cash flows for a consolidated entity?

Select one:

a. Noncontrolling interest share will be added back to cash flows from operating activities under the indirect method.

b. If the subsidiary does not use the same method (direct or indirect) as the parent, it must convert their separate statement of cash flows first to the same method that the parent uses, and then the two statements are consolidated.

c. Payment of dividends from the subsidiary to the parent will appear on the statement of cash flows as a financing activity.

d. The statement may be prepared using either the direct or the indirect method.