Selected accounts of Downtown Galleries show the following:

For each account, identify the item or items that should appear on a statement of cash flows prepared by the direct method. State where to report the item.

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Salary Payable Beginning bal 11,000 32,000 28,000 Payments15,000 Salary expense Ending ba Buildings Beginning bal cquisitions with cash Ending bal Sale price was $120,000. 75,000 Depreciation 86,000 Notes Payable 17,000 116,000 Book value of building sold 88,000 Beginning bal 183,000 54,000 Issuance of note payable for cash 68,000 197,000 Payments Ending ba