Statement-I:In funds flow analysis, current assets and current liabilities are shown separately in a statement of changes in working capital.Statement-II:In cash flow analysis, increases and decreases of all current accounts are adjusted in the calculation of cash flow from operating activities.Select the correct answer from the following

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Statement-I:<br />In funds flow analysis, current assets and current liabilities are shown separately in a statement of changes in working capital.<br />Statement-II:<br />In cash flow analysis, increases and decreases of all current accounts are adjusted in the calculation of cash flow from operating activities.<br />Select the correct answer from the following