Which of the Following Is True of a Statement of Cash

Which of the following is true of a Statement of Cash Flows for a private sector, private not-for-profit organization?

A) Four categories are used: Operating, Capital Related Financing, Non-capital Related Financing, and Investing.
B) If the direct method is used, the not-for-profit must also present a reconciliation between total change in net assets and cash flows from operating activities.
C) Cash flows must be presented separately for Unrestricted, Temporarily Restricted, and Permanently Restricted categories.
D) None of the above; all are true.