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 operatingactivities 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