Which of the following statements is true?

a.If a company reports a net loss on its income statement, it should report a decrease in cash on its statement of cash flows.

b.If a company reports net income on its income statement, it should report an increase in cash on its statement of cash flows.

c.If a company uses the accrual basis of accounting, its cash balance can increase even if it reports a net loss.

d.If a company uses the accrual basis of accounting, it will improve its cash position if it reports net income for the same period.