Which of the Following Statements Is Not True with Respect

Which of the following statements is not true with respect to the statement of cash flows for a consolidated entity?

A) The statement may be prepared using either the direct or the indirect method.
B) Noncontrolling interest share will be added back to cash flows from operating activities under the indirect method.
C) Payment of dividends from the subsidiary to the parent will appear on the statement of cash flows as a financing activity.
D) If the subsidiary does not use the same method (direct or indirect) as the parent,they must convert their separate statement of cash flows first to the same method that the parent uses,and then the two statements are consolidated.