In preparing a statement of cash flows using the Cash T-Account method, Select one: a. A cash T-account is reconstructed to show the cash flow effects of operating, investing, and financing activities. b. Entries are recorded resulting in a decrease or increase to the cash account. c. The change in cash in the cash T-account is equal to the change in total liabilities, plus the change in total equity, minus the change in total assets. d. Entries are recreated only from changes in balances in the balance sheet and income statement