The Change in a Firm's Cash Position Between Successive Balance

The change in a firm's cash position between successive balance sheet dates will not equal the reported income for that period for all of the following reasons except:

A) Reported net income usually will not equal cash flow from operating activities because noncash revenues and expenses are often recognized as part of accrual income.
B) Reported net income usually will not equal cash flow from operating activities because certain operating cash inflows and outflows are not recorded as revenues or expenses under accrual accounting in the same period the cash flows occur.
C) Changes in cash are also caused by nonoperating investing activities like the purchase of treasury stock.
D) Additional changes in cash are caused by financing activities like the repayment of a bank loan.