Which of the following statements regarding the inclusion of liabilities on the statement of cash flows is true?

a.Long-term liabilities generally affect the Investing Activities section.

b.A decrease in a current liability from the beginning to the end of the year is accompanied by a decrease in cash.

c.A decrease in a current liability from the beginning to the end of the year is accompanied by an inflow of cash.

d.All current liabilities affect the Operating Activities section.