Which of the Following Equations Is Not Correct

Which of the following equations is not correct?

A) Potential cash flow = Net income - Non-cash revenues + Non-cash expenses
B) Potential cash flow = Cash revenues - Cash expenses
C) Potential cash flow = Net income + Non-cash revenues - Non-cash expenses
D) Cash flows from operating activities = Net income + Depreciation expense + Amortization expense + Depletion expense + Provision expense - Reversal of provision - Gain on sale of fixed assets + Loss on sale of fixed assets +/- Changes in inventories,receivables,and payables