Regarding the direct and indired methods of preparing the statement of canh flows, which ef the following statements in true?

A$.$ The indined method and the direct methed will produce a different anount of rest cash proviled by inersting activation

B$.$ The inderet method ircludes all non$-$cash activiles, whereas the diect method includes orly the canh activilies.

D$.$ The dired and indeect methods include difenest types of cash flows in the irreviting activilies section.