Which one of the following is FALSE for the Cash Flow Statement? [1 pt]

(a) Beginning cash + cash inflow cash outflow = ending cash

(b) Collecting a receivable (for a previously completed transaction) increases cash inflow

(c) Delaying the collection of its receivables hurt the overall cash flow of a firm

(d) Making advance payments for purchases made by a firm improves it cash flow

(e) Net profit and ending cash do not necessarily have to be the same for a given year