Which Statement Best Describes How the Cash Flow Statement Differs

Which statement best describes how the cash flow statement differs from the income statement?

A) The income statement records sales and expenses when they happen, not when cash is actually exchanged. The cash flow statement records cash inflows and outflows when they actually occur.
B) The income statement records income, as it comes in, while the cash flow statement records cash from sales.
C) The income statement keeps track of cash when sales are made. The cash flow statement keeps track of cash after sales are made.
D) The cash flow statement also includes the current market value of assets.