Which of the following statements is true of the direct and indirect methods of preparing the statement of cashflows?

A.

There is no difference in the way the operating activities section is presented.

B.

The indirect method shows three types of cashflows, but the direct method does not.

C.

The indirect method and the direct method will produce the same amount of net cash flow from operating activities.

D.

The investing activities section is the only section that differs between the direct and indirect methods.