$.$ Which feature distinguishes the direct method from the indirect method of reporting cash flows from operating activities?

$2$ points

A$)$ The indirect method adjusts accrual$-$basis net income to net cash flows from operating activities, but the direct method does not.

B$)$ The indirect method reports gain and losses on assets as cash flows from operating activities, but the direct method does not.

C$)$ The indirect method reports financing activities differently than the direct method.

D$)$ The indirect method ignores depreciation expense, but the direct method does not.