Why is a private not-for-profit entity more likely to use the direct method of reporting operating activity cash flows than a for-profit business would be? a. The direct method is the traditional approach for private not-for-profit entities. b. An indirect method reconciliation does not have to be included as it does with for-profit entities. c. The indirect method does not conform as easily with a private not-for-profit entity and its operations. d. The direct method is likely to show a more positive amount of operating activity cash inflows.