Choice "A" is correct. Cash flows from operating activities would reconcile as follows:

Operating income is used to reconcile to cash flows from operations. Non operating income items (such as revolving debt financing and gains on the sale of assets) are excluded from the reconciliation.Choice "c" is incorrect. Operating Income is used to reconcile to cash flows from operations. Non operating income items (such as revolving debt financing) are excluded from the reconciliation.
Choice "b" is incorrect. Operating income is used to reconcile to cash flows from operations. Non operating income items (such as revolving debt financing and gains on the sale of assets) are excluded from the reconciliation.
Choice "d" is incorrect. Operating income, not the total change in net position is used to reconcile to cash flows from operations. Non operating income items (such as revolving debt financing and gains on the sale of assets) are excluded from the reconciliation.