What is the fourth step required to prepare the statement of cash flows?

Select one:

a. Reconcile the change in cash from the beginning of the period to the end of the period.

b. Prepare the investing activities section by presenting cash activities for noncurrent assets.

c. Prepare the operating activities section by converting net income from an accrual basis to a cash basis.

d. Prepare the financing activities section by presenting cash activities for non-current liabilities and owners equity.