Which Statement Is not Correct

Which statement is not correct?

A) Information in the cash flow statement is useful in assessing the ability of an entity to pay its debts as they fall due
B) A comparison of the cash flow statement and the income statement can indicate to what extent the profit is represented by cash inflows
C) The cash flow statement classifies cash flows into operating investing and financing groupings
D) Operating activities is concerned with activities involving the sales and purchases of fixed assets.