Which Statement Concerning the Indirect Method of Preparing a Cash

Which statement concerning the indirect method of preparing a cash flow statement is correct?

A) With the indirect method, depreciation is deducted from profit to arrive at net cash from operating activities.
B) The direct, rather than the indirect method of preparation, is the method preferred by standard setters.
C) The indirect method is more expensive to implement that the direct method.
D) The investing and financing sections of a cash flow statement differ depending on whether the direct or indirect method of preparation is used.