Which one of the following statements is correct concerning the net income and cash flow of a firm? O The earnings per share will usually equal the net income per share for most firms. Analysts rely on the net income of a firm and therefore ignore the cash flows. The primary difference between the net income and the operating cash flow of a firm is taxes. High quality earnings exist when the earnings per share is similar in value to the cash flow per share. O The net income of a firm is unaffected by the depreciation method selected