You are absolutely correct!

b, d, and e

GASB Statement 9, paragraph 8 states that the statement of cash flows should explain the change during the period in cash and cash equivalents regardless of whether there are restrictions on their use. Therefore, the amount reported as ending cash and cash equivalents should match both unrestricted and restricted cash and cash equivalents. Accounts payable and investments are not considered cash equivalents.

What effect will GASB Statements 34 and 35 have on the statement of cash flows?