When an entity prepares a statement of cash flows, it should do which of the following?

a. Report significant noncash investing and financing activities in the body of the statement of cash flows

b. Provide a reconciliation of net income to net cash flow from operating activities in a separate schedule, if the direct method of reporting net cash flow from operating activities is used

c. Disclose amounts of interest paid (net of amounts capitalized) and income taxes paid during the period, if the direct method is used

d. None of the above