Which of the following statements regarding the statement of cash flows is false?

Which of the following statements regarding the statement of cash flows is false?A. The statement of cash flow separates cash inflow and outflows into three major categories: operating, investing and financing B. The ending cash balance shown on the statement of cash flows must agree with the amount shown on the balance sheet at the end of the same periodC. The total increase or decrease in cash shown on the statement of cash flows must agree with the bottom line (net income or net loss) reported on the income statementD. The statement of cash flows covers a period of time