Which one of the following statements isnottrue about statements of cash flows prepared according to U.S. GAAP?

• The operating section of the indirect method starts with the net income of the period.
• In the indirect method statement, the period's depreciation is added to net income because it is a source of cash.
• Interest payments are included in the operating section of the direct method statement.
• The investing section of the direct method statement for a period is identical to the investing section of the indirect method statement for the same period.