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

A$)$ The Indirect method and the direct method will produce the same amount of net cash flow from operating activities

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

C$)$ The indirect method shows three types of cash flows, but the direct method does not.

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