Which of the following is not included in the statement of cash flows, or in a supplementary schedule accompanying the statement of cash flows?

a. Disclosure of investing or financing activities that did not involve cash.

b. A reconciliation of net income to net cash flows from operating activities.

c. Disclosure of the amount of cash invested in money market funds during the accounting period.

d. The amount of cash and cash equivalents owned by the business at the end of the accounting period.