Which of the following is incorrectabout the statement of cash flows?

Which of the following is incorrectabout the statement of cash flows?

(a) The direct method may be used to report cash provided by operating activities.

(b) The statement shows the cash provided (used) for three categories of activity.

(c) The operating section is the last section of the statement.

(d) The indirect method may be used to report cash provided by operations.

 

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