Which of the following statements is (are) TRUE about thestatement of cash flows

Which of the following statements is (are) TRUE about thestatement of cash flows?A. all of the options applyB. It indicates how the cash position of the firm has changedduring the period covered by the income statement.C. It breaks down the sources and uses of cash into cash flows fromoperating investing and financing activities.D. It complements the income statement and the balance sheet.