Accounting -A fellow student says: the statement of cash flows

A fellow student says: the statement of cash flows is the easiest of the basic financial statements to prepare because you know the answer before you start. You compare the net inflow or outflow of cash. What could be easier? Do you agree? Explain your answer

Accounting -A fellow student says: the statement of cash flows

Question
A fellow student says: the statement of cash flows is the easiest of the basic financial statements to prepare because you know the answer before you start. You compare the net inflow or outflow of cash. What could be easier? Do you agree? Explain your answer