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) A change in the composition of "cash and cash equivalents" is considered an operating activity on the cash flow statement.
C) A change in the composition of "cash and cash equivalents" is not considered a cash flow for purposes of the cash flow statement.
D) "Cash and cash equivalents" are short term liquid investments that can be converted to cash within a short time frame.