Which Statement About "Cash and Cash Equivalents" Is Correct

Which statement about "cash and cash equivalents" is correct?

A) The definition for "cash and cash equivalents" used on the balance sheet differs from the definition for "cash and cash equivalents" used on the cash flow statement.
B) Changes in the composition of "cash and cash equivalents" is considered a financing activity on the cash flow statement.
C) Changes in the composition of "cash and cash equivalents" is considered a cash flow for purposes of the cash flow statement.
D) The definition for "cash and cash equivalents" used on the balance sheet is the same as the definition for "cash and cash equivalents" used on the cash flow statement.