What is a major difference between the income statement and the statement of cash flows?

Question $62$ options:

A$)$

The statement of cash flows provides a breakdown of revenues, expenses, and profits.

B$)$

The statement of cash flows excludes noncash revenues and expenses.

C$)$

The statement of cash flows refers to a single point in time, rather than a period of time like a month, quarter or year for the income statement.

D$)$

The income statement is prepared for a single point in time, rather than a period of time like a month, quarter or year for the statement of cash flows.