Which of the Following Statements Regarding Operating Cash Flows Is

Which of the following statements regarding operating cash flows is accurate?

A) To evaluate changes in OCF you need to look at both the statement of financial position and statement of comprehensive income.
B) Changes in OCF will occur when cost of goods sold changes, all else the same.
C) Changes in OCF result directly from changes in financing
D) OCF for a project can be found by subtracting depreciation from project net income.
E) An increase in depreciation will cause a decrease in OCF, all else the same.