The Conceptual Model for the Statement of Cash Flows Is

The conceptual model for the statement of cash flows is based on which of the following equations?
A)Total Cash Flows = Cash from Operating Activities + Cash from Financing Activities + Cash from Investing Activities
B)Net Income = Revenues - Expenses + Gains - Losses
C)Assets = Liabilities + Equity
D)Change in Retained Earnings = Net Income - Dividends