Which Statement Regarding the Statement of Cash Flows Is Correct

Which statement regarding the statement of cash flows is correct?

A) The statement of cash flows reflects cash flows from operations, but it does not reflect the effects of buying or selling fixed assets.
B) The statement of cash flows reflects cash flows from continuing operations, but it does not reflect the effects of changes in working capital.
C) The statement of cash flows reflects cash flows from operations and from borrowings, but it does not reflect cash obtained by selling new common stock.
D) The statement of cash flows shows how much the firm's cash-the total of currency, bank deposits, and short-term liquid securities (or cash equivalents) -increased or decreased during a given year.