If a Private NFP Organization Uses the Direct Method to Report

If a private NFP organization uses the direct method to report the operating section of its statement of cash flows,

A) A reconciliation of the change in net assets to cash from operating activities, in any format, is not required.
B) A reconciliation of the change in net assets to cash from operating activities is required.
C) A reconciliation of the change in net assets without donor restrictions to cash from operating activities is required.
D) A reconciliation of the change in net assets with donor restrictions to cash from operating activities is required.