Which Statement Concerning a Funds Statement Based on the Working

Which statement concerning a funds statement based on the working capital definition of funds is not correct?

A) It includes transactions that have no effect on the components of working capital, e.g., the purchase of inventory
B) It omits many transactions that could be important to users for decision making
C) The difference between sources and uses of working capital will be equal to the change in working capital between two successive balance sheets
D) None of the above, i.e., all of the statements are correct