Which one of the following is wrong about the Cash Flows Statement?

A.It presents the impact of cash flows (increase/decrease) of the company from its operating activities such as purchasing inventory, collecting receivable, making payments of current liabilities.

B. It presents where the company obtains cash; and where it spent cash.

C. It shows Net Income (or Loss) as the major/primary source (or use) of cash as the starting point.

D. it does not display the amount of long-term debt paid during one accounting period.