On the Statement of Cash Flows Worksheet

On the statement of cash flows worksheet,

A) significant non-cash investing and financing activities are not entered in the reconciling columns.
B) a decrease in cash will be offset by a debit in the reconciling items columns at the bottom of the worksheet.
C) an increase in cash will be offset by a debit in the reconciling items column at the bottom of the worksheet.
D) income statement accounts are listed after statement of financial position accounts in the top half of the worksheet under the indirect method.