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Which of the following statements is/are correct？
1.A statement of cash flows prepared using the direct method produces a different figure to net cash from operating activities from that produced if the indirect method is used
2.Rights issues of shares do not feature in a statement of cash flows
3.A surplus on revaluation of a non-current asset will not appear as an item in a statement of cash flows
4.A profit on the sale of a non-current asset will appear as an item under cash flows from investing activities in the statement of cash flows
A.1 and 3 only
B.3 and 4 only
C.2 and 4 only
D.3 only
