Which statement regarding the statement of cash flows is correct? a$.$ The statement of cash flows shows how much the firm's cash$-$the total of currency, bank deposits, and short'term liquid securities $9$or cash equivalents$)-$ increased or decreased during a given year. b$.$ The statement of cash flows reflects cash flows from operations, but it does not reflect the effects of buying or selling fixed assets, c$.$ The statement of cash flows reflects cash flows from opertions, and borrowings, but it does not refelect cash obtained by selling new common stock. d$.$ The statemet of cash flows reflects cash flows from continunf operations, but it does reflect the effects of changes in working capital.