Which of the Following Statements Regarding Cash Flows Is Not

Which of the following statements regarding cash flows is not accurate?

A) Before the present cash flow statement standard became effective, companies had a choice of whether to report cash flow from operating activities or working capital from operating activities.
B) Studies have shown that a cash flows report is more relevant to investor decisions than a working capital report.
C) The reported cash flow from operating activities has been found useful in evaluating a firm's ability to make interest payments and repay debt.
D) Information about past cash flows is useful in predicting an entity's future cash flows.
E) Information about the balances of current liabilities, long-term debt and stockholders' equity can be found in the statement of cash flows.