Regarding the Use of a Spreadsheet for the Preparation of the Statement

Regarding the use of a spreadsheet for the preparation of the statement of cash flows,which of the following statements is incorrect?

A) The spreadsheet starts with the beginning balance sheet and concludes with the ending balance sheet.
B) When companies face complex situations, a spreadsheet can help in preparing the statement of cash flows.
C) The spreadsheet cannot be used for the direct method.
D) Accountants can prepare the statement of cash flows directly from the lower part of the spreadsheet.