Which of the Following Is Not a Current Reporting Requirement

Which of the following is not a current reporting requirement for a statement that reports changes in cash over a period of time?

A) This statement must classify cash flows into three categories: operating, investing, and financing activities.
B) Cash equivalents must be combined with cash in preparing this statement.
C) Working capital may be used as a substitute for cash in preparing this statement.
D) The operating activities section can be prepared using either the direct method or the indirect method.