6. Differentiate between the direct and the indirect methods for preparing and presenting the Statement of Cash Flows. For each of these methods, indicate whether it will have a positive or negative EFFECT on CASH. A positive effect could also be thought of as a source of cash, an increase in cash, or a positive amount on the cash flow statement. A negative effect could also be thought of as a use of cash, a decrease in cash, or a negative amount on the cash flow statement