Which of the Following Statements Does Not Accurately Describe Issues

Which of the following statements does not accurately describe issues pertaining to preparation of the cash flow statement?

A) The retirement of a fixed asset that is not fully depreciated resulting in a loss equal to the retired asset's book value creates a discrepancy with respect to changes in the balance sheet relative to what is reported in the investing activities section of the cash flow statement.
B) Simultaneous non-cash financing and investing activities such as the purchase of a building by incurring a mortgage do not need to be reported within the investing and financing activities sections of the cash flow statement.
C) Changes in working capital accounts and fixed asset accounts will always have to correspond with the changes in these accounts within the statement of cash flows.
D) The increase in the fixed asset accounts due only to a translation adjustment resulting from the fall of the dollar will not create an investing cash flow within the investing activities section of the cash flow statement.